SEC Company Response from MICROVISION, INC. (MVIS) (CIK 0000065770) (MVIS) — Sep 7, 2010
MICROVISION, INC. (MVIS) (CIK 0000065770)
Date: Sept. 7, 2010 · CIK: 0000065770 · Accession: 0001193125-10-205742
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-168906
Letter
Securities and Exchange Commission Attention: Russell Mancuso Registration on Form S-1 Filed August 17, 2010 File No. 333-168906
Re: Microvision, Inc.
Dear Mr. Mancuso:
This letter is in response to the letter (the “Comment Letter”) dated September 3, 2010, from you on behalf of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) to Mr. Thomas M. Walker, Vice President, General Counsel & Secretary of Microvision, Inc. (the “Company”), with respect to the above-referenced filing.
The Company respectfully submits the following information in response to the Comment Letter.
Comment: Signature, page II-6
1. Please indicate clearly below the second paragraph of text required on the Signatures page who has signed your registration statement in the capacity of principal accounting officer. See Instruction 1 to the Signatures page of Form S-1.
Response:
The Company notes that Jeff Wilson, the Company’s Chief Financial Officer is both the Company’s principal accounting officer and principal financial officer and has signed the above referenced registration statement in both capacities. The Company will indicate on all future filings on the Signatures page who has signed in the capacity of principal accounting officer.
In connection with your response to the Comment Letter, the Company hereby acknowledges that:
•
The Company is responsible for the adequacy and accuracy of the disclosure in its filings;
•
Staff comments or changes to disclosure in response to staff comment do not foreclose the Commission from taking any action with respect to the filing; and
•
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
- 2 -
The Company further understands that the Division of Enforcement has access to all information provided to the staff of the Division of Corporation Finance in the staff’s review of the Company’s filing or in response to the staff’s comments on the Company’s filing.
Please direct any questions, comments and advice to the undersigned at 425-936-6801
Sincerely,
/s/ Thomas M. Walker
Show Raw Text
CORRESP 1 filename1.htm SEC CORRESPONDENCE September 7, 2010 Securities and Exchange Commission Washington, DC 20549 Attention: Russell Mancuso Branch Chief Re: Microvision, Inc. Registration on Form S-1 Filed August 17, 2010 File No. 333-168906 Dear Mr. Mancuso: This letter is in response to the letter (the “Comment Letter”) dated September 3, 2010, from you on behalf of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) to Mr. Thomas M. Walker, Vice President, General Counsel & Secretary of Microvision, Inc. (the “Company”), with respect to the above-referenced filing. The Company respectfully submits the following information in response to the Comment Letter. Comment: Signature, page II-6 1. Please indicate clearly below the second paragraph of text required on the Signatures page who has signed your registration statement in the capacity of principal accounting officer. See Instruction 1 to the Signatures page of Form S-1. Response: The Company notes that Jeff Wilson, the Company’s Chief Financial Officer is both the Company’s principal accounting officer and principal financial officer and has signed the above referenced registration statement in both capacities. The Company will indicate on all future filings on the Signatures page who has signed in the capacity of principal accounting officer. In connection with your response to the Comment Letter, the Company hereby acknowledges that: • The Company is responsible for the adequacy and accuracy of the disclosure in its filings; • Staff comments or changes to disclosure in response to staff comment do not foreclose the Commission from taking any action with respect to the filing; and • The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. - 2 - The Company further understands that the Division of Enforcement has access to all information provided to the staff of the Division of Corporation Finance in the staff’s review of the Company’s filing or in response to the staff’s comments on the Company’s filing. Please direct any questions, comments and advice to the undersigned at 425-936-6801 Sincerely, /s/ Thomas M. Walker Thomas M. Walker Vice President, General Counsel & Secretary cc: Tom Jones, SEC Mary Beth Breslin, SEC Joel F. Freedman