UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
SCHEDULE 13D
Under the Securities Exchange Act of 1934
(Amendment No. _1___)

Precision Optics Corporation, Inc

(Name of Issuer)

Common Stock, $ .01 Par Value
(Title of Class of Securities)

740294202

(CUSIP Number)
		with a copy to:
Austin W. Marxe		Allen B. Levithan, Esq.
153 East 53rd Street		Lowenstein Sandler PC
New York, New York  10022		65 Livingston Avenue
			Roseland, New Jersey  07068
			(973) 597-2406
(Name, Address and Telephone Number of Person
Authorized to Receive Notices and Communications)

July 2004
(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule l3G to
report the acquisition that is the subject of this Schedule 13D, and is
filing this schedule because of Sec. 240.13d-1(e), 240.13d-1(f) or
240.13d-1(g), check the following box. ?

Note:  Schedules filed in paper format shall include a signed original
and five copies of the schedule, including all exhibits.  See Sec.
240.13d-7 for other parties to whom copies are to be sent.

*The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for any subsequent amendment containing information which
would alter disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be
deemed to be ?filed? for the purpose of Section 18 of the Securities
Exchange Act of 1934 (?Act?) or otherwise subject to the liabilities of
that section of the Act but shall be subject to all other provisions of
the Act (however, see the Notes).




Cusip No.   740294202
	1.	Names of Reporting Persons.  I.R.S. Identification Nos. of
above persons (entities only):

	Austin W. Marxe and David M. Greenhouse


	2.	Check the Appropriate Box if a Member of a Group (See
Instructions):
	(a)	[    ]	 	Not Applicable
	(b)	[    ]

	3.	SEC Use Only

	4.	Source of Funds (See Instructions):  00

	5.	Check if Disclosure of Legal Proceedings Is Required Pursuant
to Items 2(d) or 2(e):
				Not Applicable

	6.	Citizenship or Place of Organization:	    United States

	Number of	7.	Sole Voting Power:	*
	Shares Beneficially	8.	Shared Voting Power:      2,080,997*
	Owned by
	Each Reporting	9.	Sole Dispositive Power:	*
	Person With	10.	Shared Dispositive Power:   2,080,997*

	11.	Aggregate Amount Beneficially Owned by Each Reporting Person:
0*

	12.	Check if the Aggregate Amount in Row (11) Excludes Certain
Shares
		(See Instructions):		               Not Applicable

	13.	Percent of Class Represented by Amount in Row (11):   29.7% *

	14.	Type of Reporting Person (See Instructions):       IA, IN


* This is a joint filing by Austin W. Marxe (?Marxe?) and David M.
Greenhouse (?Greenhouse?).  Marxe and Greenhouse share sole voting and
investment power over 31,115 shares of Common Stock owned by Special
Situations Cayman Fund, L.P., 1,401,962 shares of Common Stock owned by
Special Situations Fund III, L.P., 2,220 shares of Common Stock owned by
Special Situations Technology Fund, L.P. and 645,700 shares of Common
Stock owned by Special Situations Technology Fund II, L.P.  See Items 2
and 5 of this Schedule 13D for additional information.


Item 1.	Security and Issuer.
	This schedule related to the common stock of Precision Optics
Corporation, Inc. (the ?Issuer?). The Issuer?s principal executive
officers are located at 22 East Broadway, Gardner, MA 01440.

Item 2.	Identity and Background.
	The persons filing this report are Austin W. Marxe (?Marxe?)
and David M. Greenhouse (?Greenhouse?), who are the controlling
principals of AWM Investment Company, Inc. (?AWM?), the general partner
of and investment adviser to Special Situations Cayman Fund, L.P.
(?Cayman?).  AWM also serves as the general partner of MGP Advisers
Limited Partnership (?MGP?), the general partner of and investment
adviser to Special Situations Fund III, L.P. (?SSF3?).  Marxe and
Greenhouse are also members of SST Advisers, L.L.C. (?SSTA?), the general
partner of and investment adviser to Special Situations Technology Fund,
L.P. (?Technology?) and the Special Situations Technology Fund II, L.P.
(?Tech II?).   (SSF3, Cayman, SSPE, Technology and Tech II will hereafter
be referred to as, the ?Funds?).

The principal office and business address of the Reporting Persons, is
153 East 53rd Street, 55th Floor, New York NY 10022.

The principal business of each Fund is to invest in equity and equity-
related securities and other securities of any kind or nature.

	Mr. Marxe and Mr. Greenhouse have never been convicted in any
criminal proceeding (excluding traffic violations or similar
misdemeanors), nor have either of them been a party to any civil
proceeding commenced before a judicial or administrative body of
competent jurisdiction as a result of which he was or is now subject to a
judgment, decree or final order enjoining future violations of, or
prohibiting or mandating activities subject to, federal or state
securities laws or finding any violation with respect to such laws.  Mr.
Marxe and Mr. Greenhouse are citizens of the United States.

Item 3.	Source and Amount of Funds or Other Consideration.
	Each Fund utilized its own available net assets to purchase
the securities referred to in this Schedule.

Item 4.	Purpose of Transaction.

	The securities referred to in this Schedule have been acquired
by each of the Funds for investment purposes and not with the purpose or
effect of changing or influencing control of the Issuer.  Each Fund
acquired the securities in the ordinary course of business and is holding
the securities for the benefit of its investors.





Item 5.	Interest in Securities of the Issuer.

		Cayman owns .4% of the shares outstanding, SSF3 owns 20.0% of
the shares outstanding, Technology owns 0% of the shares outstanding and
Tech II owns 9.2% of the outstanding shares. Messrs. Marxe and Greenhouse
share the power to vote and direct the disposition of 2,080,997 of Common
Stock owned by each of the Funds.  Messrs. Marxe and Greenhouse are
deemed to beneficially own a total of 2,080,997 shares of Common Stock or
29.7% of the outstanding shares.


		On July 21, 2004 the Funds exercised their subscription rights
to purchase common shares of Precision Optics Corporation, Inc. at a cost
of $1 per share. In the previous 13D Filing, the Special Situations
Technology Fund II, L.P. erroneously showed an acquisition of 635,100
shares, the Fund actually acquired 634,100 shares.

Item 6.	Contracts, Arrangements, Understandings or Relationships With
Respect to Securities of the Issuer.

		No contracts, arrangements, understandings or similar
relationships exist with respect to the securities of the Company between
Messrs. Marxe and Greenhouse and any other individual or entity.

Item 7.	Material to be Filed as Exhibits.

	Joint Filing Agreement.


Signature

	After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement is
true, complete and correct.


August 10, 2004





	/s/_Austin W. Marxe
Austin W. Marxe



	/s/_David M. Greenhouse
David M. Greenhouse






Attention:  Intentional misstatements or omissions of fact constitute
Federal criminal violations (See 18 U.S.C. 1001).


JOINT FILING AGREEMENT


	Austin W. Marxe and David M. Greenhouse hereby agree that the
Schedule 13D to which this agreement is attached is filed on behalf of
each of them.



	/s/_Austin W. Marxe
Austin W. Marxe



	/s/_David M. Greenhouse
David M. Greenhouse










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