SEC Comment Letter for EMAGIN CORP (CIK 0001046995) — Feb 4, 2020

EMAGIN CORP (CIK 0001046995)
Date: Feb. 4, 2020 · CIK: 0001046995 · Accession: 0000000000-20-001056

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AI Filing Summary & Sentiment

File numbers found in text: 001-15751

Date

February 4, 2020

Author

Not clearly detected

Form

UPLOAD

Company

EMAGIN CORP (CIK 0001046995)

Letter

February 4, 2020 Jeffrey Lucas President and Chief Financial Officer EMAGIN CORP 700 South Drive Suite 201 Hopewell Junction, NY 12533 Re:EMAGIN CORP Form 10-K for Fiscal Year December 31, 2018 Filed March 28, 2019 File No. 001-15751 Dear Mr. Lucas: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing

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February 4, 2020
Jeffrey Lucas
President and Chief Financial Officer
EMAGIN CORP
700 South Drive
Suite 201
Hopewell Junction, NY 12533
Re:EMAGIN CORP
Form 10-K for Fiscal Year December 31, 2018
Filed March 28, 2019
File No. 001-15751
Dear Mr. Lucas:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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