Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Assistant Director Larry Spirgel
| | Form 10-K for the Year Ended December 31, 2012 |
| | Form 10-Q for the Quarter Ended June 30, 2013 |
Ladies and Gentlemen:
Brekford Corp. (the “Company”) hereby acknowledges receipt of the comments provided by the staff of the Commission in a letter dated September 12, 2013 (the “Letter”) relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, filed on March 8, 2013, and its Quarterly Report on Form 10-Q for the quarter ended June 30, 2013, filed on August 2, 2013. Please be advised that the Company intends to respond to the Letter on or before Friday, September 27, 2013. In the event the Company determines that it needs additional time to respond to the comments, it will promptly notify the Commission.
| | | Sincerely yours, | |
| | | | |
| | | /s/ Chandra “C.B.” Brechin | |
| | | Chandra “C.B.” Brechin | |
| | | Chief Executive Officer and Chief Financial Officer | |
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