May 13, 2008
Via EDGAR
Mr. Jay Webb, Reviewing Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Microvision, Inc. |
Form 10-K for the year ended December 31, 2007
Filed March 13, 2008
Form 10-K/A for the year ended December 31, 2007
Filed April 4, 2008
File No. 000-21221
Dear Mr. Webb:
In addition to our response of May 1, 2008, the Company acknowledges the following:
| • | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
* *
Mr. Jay Webb, Reviewing Accountant
Division of Corporation Finance
May 13, 2008
Page 2
If you have any questions about the foregoing, do not hesitate to contact me.
| Very truly yours, |
| /s/ Jeff Wilson |
| Jeff Wilson Chief Financial Officer |
JW/cr