-----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,
 HU2b4FeaE9JnQ49wjmjlsjnzJUwgflSmpZOKFYPahDY+MDNvlvKGlsI6fQ8cL8I9
 flrb5LB1rMhpg3slKfdPzw==

<SEC-DOCUMENT>0001104659-09-036917.txt : 20090813
<SEC-HEADER>0001104659-09-036917.hdr.sgml : 20090813
<ACCEPTANCE-DATETIME>20090605150020
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-09-036917
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090605

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.16%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman"><img width="84" height="92" src="g305962bci001.jpg"></font></p>
  </td>
  <td width="46%" valign="top" style="padding:0in 0in 0in 0in;width:46.84%;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Trombly Business Law<br>
  1320 Centre St., Suite&nbsp;202, Newton Centre, MA 02459<br>
  Telephone (617) 243-0060<br>
  Facsimile (617) 243-0066</font></p>
  </td>
 </tr>
</table>

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="43%" valign="top" style="padding:0in 0in 0in 0in;width:43.6%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Amy M. Trombly,&nbsp;Esq.</font></p>
  </td>
  <td width="56%" valign="top" style="padding:0in 0in 0in 0in;width:56.4%;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">amy@tromblybusinesslaw.com</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">June&nbsp;5, 2009</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United States Securities
and Exchange Commission</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Division of Corporation
Finance</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, N.E., Mail
Stop 3030</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, DC&#160; 20549</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attn:</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mary
  Beth Breslin</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Re:</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Precision
  Optics Corporation,&nbsp;Inc.</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registration
  Statement on Form&nbsp;S-1</font></p>
  </td>
 </tr>
 <tr>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="94%" valign="top" style="padding:0in 0in 0in 0in;width:94.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File
  No.&nbsp;333-156258</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear
</font><font size="2" style="font-size:10.0pt;">Ms.&nbsp;Breslin:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">I
am securities counsel for Precision Optics Corporation,&nbsp;Inc. (the &#147;Company&#148;).&#160; Set forth below are the Company&#146;s responses
to comments received from the staff of the Securities and Exchange Commission
(the &#147;Staff&#148;) in their letter dated June 3, 2009.&#160; The numbering of the responses correspond to
the numbering of the comments in the letter from the Staff.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Comment 1.</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Please tell us
what you know about the causes of the spikes in price and volume that the
market for your stock experienced in April&nbsp;of this year.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response
1.</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">The Company is not aware of any reasons for the spikes
in price and volume reflected in the market for its common stock.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Fee Table</font></u></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Comment 2.</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</font><font size="2" style="font-size:10.0pt;">We note your response to prior comment 2 that Mr.&nbsp;Pitlor has
waived his rights pursuant to the registration rights agreement as it relates
to this registration statement.&#160; With a
view toward disclosure, please tell us the effect of Mr.&nbsp;Pitlor&#146;s waiver
relating only to this registration statement: for example, will you file
another registration statement for this offering soon?&#160; Also, please file the waiver as an exhibit.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Response
2.</font><font size="1" style="font-size:8.5pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;   </font><font size="2" style="font-size:10.0pt;">The Company believes it has disclosed all material
aspects of Mr.&nbsp;Pitlor&#146;s waiver in the Registration Statement.&#160; The Company does not intend to file a
Registration Statement for Mr.&nbsp;Pitlor&#146;s shares in the foreseeable
future.&#160; The Company respectfully notes
that the expenses of preparing and filing a Registration Statement for the
18,182 shares Mr.&nbsp;Pitlor may receive upon the exercise of warrants would
not make economic sense for the Company.&#160;&#160;
Additionally, given that Mr.&nbsp;Pitlor is a director of the Company,
Management of the Company believes Mr.&nbsp;Pitlor will continue to waive any
registration rights as long as it is in the best interests of the Company to do
so.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Pitlor provided
his waiver to the Company verbally.&#160;
Given that Mr.&nbsp;Pitlor is a director of the Company and he has
agreed to waive his registration rights to </font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\pselva\08-30596-2\task3584640\30596-2-bc.htm',USER='105344',CD='Jun  5 22:59 2009' -->


<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">assist the Company in
getting the Registration Statement effective as soon as possible, the Company
did not believe a written waiver was necessary.</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If
you have further questions or comments, please feel free to contact us.&#160; We are happy to cooperate in any way we can.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Regards,</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" valign="top" style="padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:50.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/
  Amy M. Trombly</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
<!-- SEQ.=1,FOLIO='',FILE='C:\JMS\pselva\08-30596-2\task3584640\30596-2-bc.htm',USER='105344',CD='Jun  5 22:59 2009' -->


</body>

</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g305962bci001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g305962bci001.jpg
M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T-
M#AT5%A$8(Q\E)"(?(B$F*S<O)BDT*2$B,$$Q-#D[/CX^)2Y$24,\2#<]/CO_
MP``+"`!<`%0!`1$`_\0`'P```04!`0$!`0$```````````$"`P0%!@<("0H+
M_\0`M1```@$#`P($`P4%!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$(
M(T*QP152T?`D,V)R@@D*%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%56
M5UA96F-D969G:&EJ<W1U=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI
MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W
M^/GZ_]H`"`$!```_`/9JI:SJ/]D:'?ZGY7G?8[:2?R]VW?L4MC.#C..N*\F_
MX:$_ZE;_`,G_`/[71_PT)_U*W_D__P#:Z/\`AH3_`*E;_P`G_P#[71_PT)_U
M*W_D_P#_`&NC_AH3_J5O_)__`.UT?\-"?]2M_P"3_P#]KH_X:$_ZE;_R?_\`
MM==Y8>+=1N].T[49-(M8[:^-OC;?,SH)64#CR@"1O'?M7545E^)K.?4/"NK6
M5K'YEQ<V,T429`W,R$`9/`Y/>OGK_A47CO\`Z`7_`)-P?_%T?\*B\=_]`+_R
M;@_^+H_X5%X[_P"@%_Y-P?\`Q=<973:1\.?%FO:7#J>F:3Y]I/N\N3[1$N[#
M%3PS`]0>U/7X9^,&FGA&D9DMW"2#[3%\K%0V/O<\,#^-(OPV\7-<O;#2<RQH
MKLOVF+A6+`'.[U5ORKVJTM9K'PGH=G<ILGMWT^.1,@[666($9'!Y%=U11111
M7QG7T/\`"W7["R^'6EV\RWAD3SL^78S2+S,YX94(/7L:V=-NHKW4=8N(1((W
MO%QYD31MQ!$.58`CIW%)!_R,M[_UYV__`*'-4FK?\>]M_P!?]I_Z41UU-%%%
M%<U9>(M8OK&WO(M(L1'<1+(H;4'R`PR,_N>O-?+%?0GPN_Y)WI?_`&V_]&O6
MWIG_`!_ZQ_U^+_Z(BH@_Y&6]_P"O.W_]#FJ35O\`CWMO^O\`M/\`THCKJ:**
MI:S>2:=H=_?0JK26UM)*@<94E5)&<=N*ROM7B'_G_P!,_P#`"3_X]53P[_R+
M6E_]></_`*`*^8*^A/A=_P`D[TO_`+;?^C7K;TS_`(_]8_Z_%_\`1$5$'_(R
MWO\`UYV__H<U2:M_Q[VW_7_:?^E$==315'6=0?2]-:ZB@6>3S8HUC:38"7D5
M!DX.`-V>AZ5SOB'5=8D\-ZHDNF6*1M9RAF6^=BHV')`\H9/MD5J5G>'?^1:T
MO_KSA_\`0!7S!7T)\+O^2=Z7_P!MO_1KUMZ9_P`?^L?]?B_^B(J(/^1EO?\`
MKSM__0YJDU;_`(][;_K_`+3_`-*(ZZFLOQ!?W.FZ8)K3RO.>XAA4RH64;Y%4
MD@$$XSZU@ZS/K+V42W=W8R0F\M=RQ6CHQ_?IC!,K`<X[5+XB_P"1:U3_`*\Y
MO_0#6C6=X=_Y%K2_^O.'_P!`%?,%?0GPN_Y)WI?_`&V_]&O6WIG_`!_ZQ_U^
M+_Z(BH@_Y&6]_P"O.W_]#FJ35O\`CWMO^O\`M/\`THCKJ:P_%O\`R"(?^O\`
MM?\`T>E9VN_\>$7_`%^6O_H^.CQ%_P`BUJG_`%YS?^@&M&L[P[_R+6E_]></
M_H`KY@KZ$^%W_).]+_[;?^C7K;TS_C_UC_K\7_T1%1!_R,M[_P!>=O\`^AS5
M)JW_`![VW_7_`&G_`*41UU-8?BW_`)!$/_7_`&O_`*/2L[7?^/"+_K\M?_1\
M='B+_D6M4_Z\YO\`T`UHUG>'?^1:TO\`Z\X?_0!7S!7T)\+O^2=Z7_VV_P#1
MKUMZ9_Q_ZQ_U^+_Z(BH@_P"1EO?^O.W_`/0YJDU;_CWMO^O^T_\`2B.NIK#\
M6_\`((A_Z_[7_P!'I6=KO_'A%_U^6O\`Z/CH\1?\BUJG_7G-_P"@&M&L[P[_
M`,BUI?\`UYP_^@"OF"OH3X7?\D[TO_MM_P"C7K;TS_C_`-8_Z_%_]$140?\`
M(RWO_7G;_P#H<U2:M_Q[VW_7_:?^E$==36'XM_Y!$/\`U_VO_H]*SM=_X\(O
M^ORU_P#1\='B+_D6M4_Z\YO_`$`UHUG>'?\`D6M+_P"O.'_T`5\P5]"?"[_D
MG>E_]MO_`$:];>F?\?\`K'_7XO\`Z(BH@_Y&6]_Z\[?_`-#FJ35O^/>V_P"O
M^T_]*(ZZFH;JTMKZ!K>[MXKB%L;HY4#J<<C(/%4/^$7\/?\`0!TS_P`!(_\`
M"C_A%_#W_0!TS_P$C_PH_P"$7\/?]`'3/_`2/_"C_A%_#W_0!TS_`,!(_P#"
ML'_A47@3_H!?^3<__P`76I9^"="TZU2TLH;RW@CSLCCU"X55R<G`W^I-2KX2
MTA&=D%\K2-N<C4;@%C@#)^?DX`'X"@>$M($K2@7PD90K/_:-QD@9P,[^@R?S
@-/7POI:RQR$7CF*19%$E_.Z[E(925+D'!`//I6O7_]D_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
