MICHAEL T. CRONIN, ESQUIRE
911 CHESTNUT STREET
CLEARWATER, FLORIDA 33756
EMAIL: MIKEC@JPFIRM.COM
TELEPHONE: (727) 461-1818
DIRECT: (727) 330-3613
FILE NO.54534.123600
September 29, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Edwin Kim, Staff Attorney
Re: Bulova Technologies Group, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2013
Filed January 13, 2014
Form 10-Q for the Fiscal Quarter Ended June 30, 2014
Filed August 19, 2014
File No. 000-09358
Dear Mr. Kim:
As a follow-up to our telephone conversation on Friday, September 26, 2014, this letter confirms that we will assist Bulova Technologies Group, Inc. in responding to the staff’s comment letter dated September 18, 2014. Given the nature of comments, we are respectfully requesting an initial 10-day extension to the registrant’s initial response.
| Sincerely, | |
| | |
| JOHNSON, POPE, BOKOR, | |
| RUPPEL & BURNS, LLP | |
| | | |
| | | |
| By: | /s/ Michael T. Cronin | |
| | Michael T. Cronin | |
| | | |
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