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PRECISION OPTICS CORPORATION 22 EAST BROADWAY GARDNER, MASSACHUSETTS 01440-3338 Telephone 978 / 630-1800 Telefax 978 / 630-1487 |
February 9, 2022
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. Jason Drory
| Re: | Precision Optics Corporation, Inc. |
| Registration Statement on Form S-1 | |
| Filed January 31, 2022, as amended on February 7, 2022 | |
| File No. 333-262427 |
| Acceleration Request | |
| Requested Date: February 11, 2022 | |
| Requested Time: 4:00 P.M. Eastern Standard Time | |
Dear Mr. Drory:
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 February 11, 2022 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.