-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FNL6SV1SczRLUoIhxFD+gCy3XTtJT+BWs8X0kc6ocyBF/IHBagnm65wXxSMFdhV4
 eTwfAce7rE8e1jyY1piVJw==

<SEC-DOCUMENT>0001144204-06-039003.txt : 20060919
<SEC-HEADER>0001144204-06-039003.hdr.sgml : 20060919
<ACCEPTANCE-DATETIME>20060919135858
ACCESSION NUMBER:		0001144204-06-039003
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060915
FILED AS OF DATE:		20060919
DATE AS OF CHANGE:		20060919

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		22 EAST BROADWAY
		CITY:			GARDNER
		STATE:			MA
		ZIP:			01440-3338
		BUSINESS PHONE:		9786301800

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRECISION OPTICS CORP INC
		DATE OF NAME CHANGE:	19600201

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Pieniazek Michael Thaddeus
		CENTRAL INDEX KEY:			0001375220

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10647
		FILM NUMBER:		061097655

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		978-630-1800

	MAIL ADDRESS:	
		STREET 1:		C/O PRECISION OPTICS CORPORATION, INC.
		STREET 2:		22 EAST BROADWAY
		CITY:			GARDNER
		STATE:			MA
		ZIP:			01440
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v053026_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-09-15</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000867840</issuerCik>
        <issuerName>PRECISION OPTICS CORPORATION INC</issuerName>
        <issuerTradingSymbol>POCI.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001375220</rptOwnerCik>
            <rptOwnerName>Pieniazek Michael Thaddeus</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O PRECISION OPTICS CORPORATION, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>22 EAST BROADWAY</rptOwnerStreet2>
            <rptOwnerCity>GARDNER</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01440</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <remarks>As of the date of the event requiring the filing of this statement, the Reporting Person did not beneficially own any
 securities of the Issuer.</remarks>

    <ownerSignature>
        <signatureName>/s/ Michael T. Pieniazek</signatureName>
        <signatureDate>2006-09-19</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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