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PRECISION OPTICS CORPORATION 22 EAST BROADWAY GARDNER, MASSACHUSETTS 01440-3338 Telephone 978 / 630-1800 Telefax 978 / 630-1487 |
November 10, 2020
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 August 14, 2020, as amended on November 4, 2020 | ||
| File No. 333-246315 |
Acceleration Request
Requested Date: November 12, 2020
Requested Time: 8:00 A.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 12, 2020 at 8:00 am 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.