PRECISION OPTICS CORPORATION 22 EAST BROADWAY GARDNER, MASSACHUSETTS 01440-3338 Telephone 978 / 630-1800 Telefax 978 / 630-1487 |
November 25, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3030
Washington, DC 20549
Attn: Ms. Ada Sarmento
Re: | Precision Optics Corporation, Inc. |
Registration Statement on Form S-1 |
Filed October 29, 2019, as amended on November 22, 2019 |
File No. 333-234364 |
Acceleration Request
Requested Date: November 26, 2019 |
Requested Time: 4:00 P.M. Eastern Standard Time |
Dear Ms. Sarmento:
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 November 26, 2019 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