October 10, 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:
Bulova Technologies Group, Inc. is diligently drafting changes to its referenced Form 10-K and Form 10-Q per the SEC staff’s comment letter dated September 8, 2014. Because of the number and nature of the changes to be made, we respectfully request an additional 10 day extension on behalf of the company.
Sincerely,
JOHNSON, POPE, BOKOR,
RUPPEL & BURNS, LLP
By: /s/ Michael T. Cronin
Michael T. Cronin
