TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 26, 2023 Cynthia French Chief Financial Officer ParkerVision, Inc. 4446-1A Hendricks Avenue, Suite 354 Jacksonville, Florida 32207 Re: ParkerVision, Inc. Registration Statement on Form S-1 Filed April 20, 2023 File No. 333-271351 Dear Cynthia French: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Paul Lucido