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July 12, 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. Alan Campbell
Re: Precision Optics Corporation, Inc.
Registration Statement on Form S-1
Filed June 13, 2022, as amended on June 23, 2022
File No. 333-265564
Acceleration Request
Requested Date: July 14, 2022
Requested Time: 4:00 P.M. Eastern Standard Time
Dear Mr. Campbell:
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 July 14, 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.
Recipient U.S. Government Small Business of the Year Award
Website: www.poci.com *** E-mail: info@poci.com
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