SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

_______________________

FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
THE SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported): February 10, 2004


PRECISION OPTICS CORPORATION, INC.

(Exact name of registrant as specified in its charter)


Massachusetts
001-10647
04-2795294
(State or other jurisdiction of of
incorporation or organization)
(Commission File Number)
(I.R.S. Employer Identification No.)



22 East Broadway, Gardner, Massachusetts 01440

(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code: (978) 630-1800

 
     


Item 7. Financial Statements and Exhibits.

       
 (c)  Exhibit Number Title  
 

 99.1 

Press Release issued by Precision Optics Corporation, Inc. on February 10, 2004.
   
Item 12. Results of Operations and Financial Condition.

On February 10, 2004, the Registrant issued the press release attached as Exhibit 99.1 announcing operating results on an unaudited basis for the second quarter of fiscal year 2004 ended December 31, 2003. The information in this Form 8-K and the Exhibit attached hereto shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference in such filing.


 
     


SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 
     
  PRECISION OPTICS CORPORATION, INC.
 
 
 
 
 
 
Date: February 10, 2004 By:   /s/ Jack P. Dreimiller
 
Name: Jack P. Dreimiller
  Title: Senior Vice President, Finance and 
Chief Financial Officer

 


 
     

 

EXHIBIT INDEX

Exhibit Number
  
Description
99.1
  
Press Release issued by Precision Optics Corporation, Inc. on February 10, 2004.