SEC Company Response from PRECISION OPTICS CORPORATION, (POCI) — Feb 24, 2017
PRECISION OPTICS CORPORATION, INC.
Date: Feb. 24, 2017 · CIK: 0000867840 · Accession: 0001683168-17-000441
AI Filing Summary & Sentiment
File numbers found in text: 333-215881
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 February 3, 2017 File No. 333-215881
Dear Mr. Buchmiller,
I am securities counsel for Precision Optics Corporation, Inc. (the “Company”). The Company received two comments from the staff of the Securities and Exchange Commission (the “Staff”) via telephone regarding the above referenced registration statement. The Staff asked the Company to update the registration statement for the Company’s most recent quarterly results and to add the legal opinion. In response to these comments, the Company has amended the registration statement by adding the information from the recently filed quarterly report on Form 10-Q for the quarter and six months ended December 31, 2016. In addition, the Company added the legal opinion as Exhibit 5.1 and made minor updates as marked in the registration statement.
If you have further questions or comments, please feel free to contact me. I am happy to cooperate in any way I can.
Sincerely,
/s/ Amy Trombly
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1314 Main Street, Suite 102
Louisville, CO 80027
Phone: 617-243-0060
Fax: 617-243-0066
February 24, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Tim Buchmiller
Re:
Precision Optics Corporation, Inc.
Registration Statement on Form S-1
Filed February 3, 2017
File No. 333-215881
Dear Mr. Buchmiller,
I am securities counsel for Precision Optics
Corporation, Inc. (the “Company”). The Company received two comments from the staff of the Securities and Exchange
Commission (the “Staff”) via telephone regarding the above referenced registration statement. The Staff asked the Company
to update the registration statement for the Company’s most recent quarterly results and to add the legal opinion. In response
to these comments, the Company has amended the registration statement by adding the information from the recently filed quarterly
report on Form 10-Q for the quarter and six months ended December 31, 2016. In addition, the Company added the legal opinion as
Exhibit 5.1 and made minor updates as marked in the registration statement.
If you have further questions or comments, please feel free to contact
me. I am happy to cooperate in any way I can.
Sincerely,
/s/ Amy Trombly
Amy Trombly, Esq.
1314
Main Street, Suite 102 Louisville, CO 80027 • Phone: 617-243-0060 • Fax: 617-243-0066