SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from PRECISION OPTICS CORPORATION, (POCI) — Mar 1, 2017

PRECISION OPTICS CORPORATION, INC.
Date: March 1, 2017 · CIK: 0000867840 · Accession: 0001683168-17-000472

AI Filing Summary & Sentiment

File numbers found in text: 333-215881

Date
March 1, 2017
Author
Chief
Form
CORRESP
Company
PRECISION OPTICS CORPORATION, INC.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-215881 Acceleration Request Requested Date: March 2, 2017 Requested Time: 4:00 P.M. Eastern Standard Time

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 March 2, 2017 at 4:00 pm EST or as soon as practicable thereafter.

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.

Show Raw Text
CORRESP
1
filename1.htm

    PRECISION
                           OPTICS CORPORATION

22 EAST BROADWAY

GARDNER, MASSACHUSETTS
01440-3338

Telephone 978 / 630-1800

Telefax 978 / 630-1487

March 1, 2017

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 February 3, 2017, as amended on
February 24, 2017

    File No. 333-215881

Acceleration Request

Requested Date: March 2, 2017

Requested Time: 4:00 P.M. Eastern
Standard Time

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 March 2, 2017 at 4:00 pm EST or as soon as practicable thereafter.

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.