SEC Comment Letter for PRECISION OPTICS CORPORATION, (POCI) — Dec 4, 2017
PRECISION OPTICS CORPORATION, INC.
Date: Dec. 4, 2017 · CIK: 0000867840 · Accession: 0000000000-17-042414
AI Filing Summary & Sentiment
File numbers found in text: 333-221673
Letter
Mail Stop 3030 December 4 , 2017 Joseph N. Forkey , Ph.D. Chief Executive Officer Precision Optics Corporation, Inc. 22 East Broadway Gardner, MA 01440
Re: Precision Optics Corporation, Inc. Registration Statement on Form S-1 Filed November 20, 2017 File No. 333-221673
Dear Dr. Forkey :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tim Buchmiller at (202) 551 -3635 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 December 4 , 2017 Joseph N. Forkey , Ph.D. Chief Executive Officer Precision Optics Corporation, Inc. 22 East Broadway Gardner, MA 01440 Re: Precision Optics Corporation, Inc. Registration Statement on Form S-1 Filed November 20, 2017 File No. 333-221673 Dear Dr. Forkey : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Amy M. Trombly, Esq.