SEC Company Response from MICROVISION, INC. (MVIS) (CIK 0000065770) (MVIS) — Jul 6, 2011
MICROVISION, INC. (MVIS) (CIK 0000065770)
Date: July 6, 2011 · CIK: 0000065770 · Accession: 0001193125-11-182895
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File numbers found in text: 333-174103
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CORRESP 1 filename1.htm Correspondence Letter July 6, 2011 VIA FACSIMILE AND VIA EDGAR Joseph McCann Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: MicroVision, Inc. — Request for Acceleration of Effectiveness of Registration Statement on Form S-1 (File No. 333-174103) Dear Mr. McCann: In connection with the above-referenced filing, MicroVision, Inc. (the “Company”) hereby acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Company may not assert staff comments or the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the Company’s Registration Statement on Form S-1 (File No. 333-174103) as amended by Amendment No. 1 to Form S-1 dated June 15, 2011 (the “Registration Statement”) be declared effective by 4:30 P.M. Eastern Standard Time on July 8, 2011 or as soon as possible thereafter. The Company acknowledges its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the above-referenced Registration Statement. Please call Alyssa Minsky of Ropes & Gray LLP at (617) 951-7232 when the Registration Statement is declared effective or if you have any questions. Thank you for your assistance. Very truly yours, MICROVISION, INC. By: /s/ Thomas M. Walker Name: Thomas M. Walker Title: Vice President, General Counsel MicroVision, Inc. 6222 185th Avenue NE Redmond, WA 98052, USA Tel (425) 415-6847 Fax (425) 882-6600 microvision.com