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SEC Company Response from PRECISION OPTICS CORPORATION, (POCI) — Dec 12, 2017

PRECISION OPTICS CORPORATION, INC.
Date: Dec. 12, 2017 · CIK: 0000867840 · Accession: 0001683168-17-003280

AI Filing Summary & Sentiment

File numbers found in text: 333-221673

Date
December 12, 2017
Author
Not clearly detected
Form
CORRESP
Company
PRECISION OPTICS CORPORATION, INC.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-221673 Acceleration Request Requested Date: December 13, 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 Wednesday, December 13, 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
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    PRECISION OPTICS CORPORATION

                                              22 EAST BROADWAY

                                              GARDNER, MASSACHUSETTS 01440-3338

                                              Telephone 978 / 630-1800

                                              Telefax 978 / 630-1487

December 12, 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/A

    Filed November 20, 2017, as amended on December 5, 2017

    File No. 333-221673

    Acceleration Request

    Requested Date: December 13, 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 Wednesday, December 13, 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.

Recipient U.S. Government Small Business
of the Year Award

Website: www.poci.com *** E-mail: info@poci.com