SEC Comment Letter 0000000000-24-006681 to PRECISION OPTICS CORPORATION, INC. (POCI) (CIK 0000867840) (POCI)
PRECISION OPTICS CORPORATION, INC. (POCI) (CIK 0000867840)
Date: June 11, 2024 · CIK: 0000867840 · Accession: 0000000000-24-006681
AI Filing Summary & Sentiment
File numbers found in text: 333-280047
Letter
United States securities and exchange commission logo June 11, 2024 Joseph N. Forkey President and Chief Executive Officer Precision Optics Corporation, Inc. 2 East Broadway Gardner, Massachusetts 01440 Re:Precision Optics Corporation, Inc. Registration Statement on Form S-3 Filed June 7, 2024 File No. 333-280047 Dear Joseph N. 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 Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Cavas S. Pavri, Esq.
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United States securities and exchange commission logo
June 11, 2024
Joseph N. Forkey
President and Chief Executive Officer
Precision Optics Corporation, Inc.
2 East Broadway
Gardner, Massachusetts 01440
Re:Precision Optics Corporation, Inc.
Registration Statement on Form S-3
Filed June 7, 2024
File No. 333-280047
Dear Joseph N. 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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Cavas S. Pavri, Esq.