United States securities and exchange commission logo April 21, 2021 Jeffrey Parker Chief Financial Officer ParkerVision Inc. 4446-1A Hendricks Avenue, Suite 354 Jacksonville, Florida 32207 Re: ParkerVision Inc Registration Statement on Form S-1 Filed April 14, 2021 File No. 333-255217 Dear Mr. Parker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ernest Greene at 202-551-3733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: David Alan Miller, Esq.