Form S-1 PRECISION OPTICS CORPORA

Exhibit 23.1

 

 

 

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

 

 

We consent to the incorporation by reference in this Registration Statement of Precision Optics Corporation, Inc. on Form S-1 of our report dated September 28, 2021, relating to the consolidated financial statements of Precision Optics Corporation, Inc. and subsidiaries for the year ended June 30, 2021 included in the Company’s Annual Report on 10-K for the year ended June 30, 2021.

 

 

/s/ Stowe & Degon LLC           

 

June 13, 2022

Westborough, Massachusetts

  

 

 

Exhibit 107

 

Calculation of Filing Fee Tables

 

S-1
(Form Type)

 

Precision Optics Corporation, Inc.
(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
Fees to Be Paid	Equity	Common Stock, par value $0.01 per share (1)	Rule 457(c)	2,500,000 (2)	$1.96 (3)	$4,900,000 (3)	0.0000927	$454.23
	Total Offering Amounts					$4,900,000		$454.23
	Total Fees Previously Paid							–
	Total Fee Offsets							–
	Net Fee Due							$454.23

 

 

(1)	Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement shall be deemed to cover additional securities that may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.

 

(2)	Shares being registered for the October 4, 2021 transaction.

 

(3)

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457 of the Securities Act. The price per share and aggregate offering prices for the shares registered hereby are calculated on the basis of $1.96, which is the average of the high and low prices of the registrant’s common stock as reported on the OTCQB on June 10, 2022.

 

Table 2: Fee Offset Claims and Sources

 

Not applicable.

 

Table 3: Combined Prospectuses

 

Not applicable.

  

 

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