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April 6, 2005

Division of Corporation Finance

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Ladies and Gentlemen:

Enclosed for filing on behalf of Microvision, Inc. (the “Company”) is a Registration Statement on Form S-3 (the “Registration Statement”). The Company notes that it intends to file its Proxy Statement or an amendment to its Annual Report on Form 10-K including information which would otherwise be incorporated by reference from its Proxy Statement into its Form 10-K prior to requesting acceleration of the effectiveness of this Registration Statement.

Please call me at (617) 951-7028 or Joel Freedman of Ropes & Gray LLP at (617) 951-7309 if you have any questions.

Very truly yours,

/s/ Thomas Mila

Thomas Mila