SEC Comment Letter 0000000000-23-008048 to PRECISION OPTICS CORPORATION, INC. (POCI) (CIK 0000867840) (POCI)

PRECISION OPTICS CORPORATION, INC. (POCI) (CIK 0000867840)
Date: July 27, 2023 · CIK: 0000867840 · Accession: 0000000000-23-008048

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AI Filing Summary & Sentiment

File numbers found in text: 333-273346

Date

July 27, 2023

Author

Not clearly detected

Form

UPLOAD

Company

PRECISION OPTICS CORPORATION, INC. (POCI) (CIK 0000867840)

Letter

United States securities and exchange commission logo July 27, 2023 Joseph Forkey Chief Executive Officer, President and Treasurer PRECISION OPTICS CORPORATION, INC. 22 East Broadway Gardner, MA 01440 Re:PRECISION OPTICS CORPORATION, INC. Registration Statement on Form S-1 Filed July 20, 2023 File No. 333-273346 Dear Joseph 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 Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Gregory Fryer

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United States securities and exchange commission logo
July 27, 2023
Joseph Forkey
Chief Executive Officer, President and Treasurer
PRECISION OPTICS CORPORATION, INC.
22 East Broadway
Gardner, MA 01440
Re:PRECISION OPTICS CORPORATION, INC.
Registration Statement on Form S-1
Filed July 20, 2023
File No. 333-273346
Dear Joseph 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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Gregory Fryer

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