SEC Company Response from PRECISION OPTICS CORPORATION, (POCI) — Jan 28, 2016
PRECISION OPTICS CORPORATION, INC.
Date: Jan. 28, 2016 · CIK: 0000867840 · Accession: 0001019687-16-004958
AI Filing Summary & Sentiment
File numbers found in text: 333-209032
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: Precision Optics Corporation, Inc. Registration Statement on Form S-1 Filed January 19, 2016, as amended File No. 333-209032
Dear Mr. Buchmiller:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Precision Optics Corporation, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form S-1, as amended, (the “Registration Statement”) be accelerated to February 1, 2016 at 4:00 pm EST or as soon as practicable thereafter. The Company acknowledges that:
· should 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;
· 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
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The cooperation of the staff in meeting the Company’s request is very much appreciated. Please call Amy Trombly at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you.
Very truly yours,
PRECISION OPTICS CORPORATION, INC.
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PRECISION
OPTICS CORPORATION
22
EAST BROADWAY
GARDNER,
MASSACHUSETTS 01440-3338
Telephone
978 / 630-1800
Telefax
978 / 630-1487
January 28, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3030
Washington, DC 20549
Attn: Mr. Tim Buchmiller
Re: Precision Optics Corporation, Inc.
Registration Statement on Form S-1
Filed January
19, 2016, as amended
File No. 333-209032
Dear Mr. Buchmiller:
Pursuant to Rule 461 of the Rules and Regulations
promulgated under the Securities Act of 1933, as amended, Precision Optics Corporation, Inc. (the “Company”), hereby
requests that the above-captioned Registration Statement on Form S-1, as amended, (the “Registration Statement”) be
accelerated to February 1, 2016 at 4:00 pm EST or as soon as practicable thereafter. The Company acknowledges that:
· should 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;
· 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
· the Company may not assert staff comments and the declaration of effectiveness as
a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The cooperation of the staff in meeting the
Company’s request is very much appreciated. Please call Amy Trombly at (617) 243-0060 if you have any questions or if we
can otherwise be of assistance to you.
Very truly yours,
PRECISION OPTICS CORPORATION, INC.
/s/ Joseph N. Forkey
By: Joseph N. Forkey
Chief Executive Officer
cc: Amy Trombly, Esq.
Recipient U.S. Government Small Business
of the Year Award
Website: www.poci.com *** E-mail: info@poci.com