<SEC-DOCUMENT>0001683168-21-006481-index.html : 20211220
<SEC-HEADER>0001683168-21-006481.hdr.sgml : 20211220
<ACCEPTANCE-DATETIME>20211220160111
ACCESSION NUMBER:		0001683168-21-006481
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		16
CONFORMED PERIOD OF REPORT:	20211004
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20211220
DATE AS OF CHANGE:		20211220

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:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10647
		FILM NUMBER:		211505206

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>poci_8ka1.htm
<DESCRIPTION>AMENDMENT TO CURRENT REPORT
<TEXT>
Document 1 - file: poci_8ka1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>poci_ex2301.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 2 - file: poci_ex2301.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>poci_ex9901.htm
<DESCRIPTION>AUDITED FINANCIAL STATEMENTS OF LIGHTHOUSE IMAGING, LLC FOR THE YEARS DECEMBER 31, 2020 AND DECEMBER 31, 2019
<TEXT>
Document 3 - file: poci_ex9901.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>4
<FILENAME>poci_ex9902.htm
<DESCRIPTION>UNAUDITED INTERIM FINANCIAL STATEMENTS OF LIGHTHOUSE IMAGING, LLC AS OF SEPTEMBER 30, 2021 AND FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2021
<TEXT>
Document 4 - file: poci_ex9902.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>5
<FILENAME>poci_ex9903.htm
<DESCRIPTION>UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION OF PRECISION OPTICS CORPORATION, INC. AS OF JUNE 30, 2021 FOR THE YEAR ENDED JUNE 30, 2021 AND FOR THE THREE-MONTH PERIOD ENDED SEPTEMBER 20, 2021
<TEXT>
Document 5 - file: poci_ex9903.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>peye-20211004.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
Document 6 - file: peye-20211004.xsd

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>7
<FILENAME>peye-20211004_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
Document 7 - file: peye-20211004_lab.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>8
<FILENAME>peye-20211004_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
Document 8 - file: peye-20211004_pre.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 9 - file: R1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>poci_8ka1_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 10 - file: poci_8ka1_htm.html

Document 10 - RAW XML: poci_8ka1_htm.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>11
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 11 - file: Financial_Report.xlsx

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 12 - file: Show.js

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 13 - file: report.css

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 14 - file: FilingSummary.html

Document 14 - RAW XML: FilingSummary.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>16
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 16 - file: MetaLinks.json

</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>17
<FILENAME>0001683168-21-006481-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 17 - file: 0001683168-21-006481-xbrl.zip

</DOCUMENT>
</SEC-DOCUMENT>