0000000000-19-015412.txt : 20191226 0000000000-19-015412.hdr.sgml : 20191226 20191112122508 ACCESSION NUMBER: 0000000000-19-015412 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191112 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PRECISION OPTICS CORPORATION, INC. CENTRAL INDEX KEY: 0000867840 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 042795294 STATE OF INCORPORATION: MA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 22 EAST BROADWAY CITY: GARDNER STATE: MA ZIP: 01440 BUSINESS PHONE: 978-630-1800 MAIL ADDRESS: STREET 1: 22 EAST BROADWAY CITY: GARDNER STATE: MA ZIP: 01440 FORMER COMPANY: FORMER CONFORMED NAME: PRECISION OPTICS Corp INC DATE OF NAME CHANGE: 20111027 FORMER COMPANY: FORMER CONFORMED NAME: PRECISION OPTICS CORPORATION INC DATE OF NAME CHANGE: 19930328 FORMER COMPANY: FORMER CONFORMED NAME: PRECISION OPTICS CORP INC DATE OF NAME CHANGE: 19600201 PUBLIC REFERENCE ACCESSION NUMBER: 0001683168-19-003391 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,T M-3 O3R Q,2]%(#(X,C$U+TX@,B]4(#,S,34S+T@@6R T-34@,30Y73X^#65N M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50 M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T,C17,% PM% P-U&P ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)S-5\ERVS@0O>LK^JBIDAF"FZBY9;%3<56=#^[ARCU0?^F,20K2)(E M9!6\X]6&P">B&LJ]F["P($@8K9_(_U/QID=#5,B+X;Q<[-*_' JCLF\7D! 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end TEXT-EXTRACT 2 filename2.txt November 12, 2019 Joseph N. Forkey Chief Executive Officer Precision Optics Corporation, Inc. 22 East Broadway Gardner, MA 01440 Re: Precision Optics Corporation, Inc. Registration Statement on Form S-1 Filed October 29, 2019 File No. 333-234364 Dear Mr. Forkey: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Registration Statement on Form S-1 Financial Statements, page F-1 1. We note your significant acquisition of Ross Optical on June 1, 2019 and that you have filed pro forma financial statements related to this acquisition. Please revise your registration statement to also provide the audited historical financial statements for the acquired entity pursuant to Rule 8-04 of Regulation S-X, as well as the interim financial statements for Ross specified in Rule 8-03, including the comparable period of the preceding fiscal year. 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. Joseph N. Forkey Precision Optics Corporation, Inc. November 12, 2019 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Ada D. Sarmento at 202-551-3798 or Christine Westbrook at 202-551- 5019 with any questions. Sincerely, FirstName LastNameJoseph N. Forkey Division of Corporation Finance Comapany NamePrecision Optics Corporation, Inc. Office of Life Sciences November 12, 2019 Page 2 cc: Amy Trombly, Esq. FirstName LastName