October 31, 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. has drafted multiple changes to its referenced Form 10-K and Form 10-Q per the SEC staff’s comment letter dated September 8, 2014. We have filed a Form 8-K informing our investors of the forthcoming amended 10K, and are having our independent auditor review our intended filing of a Form 10-K/A for the year ended September 30, 2014. We believe that the auditor’s will be finished within a few days, at which time we intend to file our response to the reference comment letter with a draft of the amended 10-K for the SEC staff to review. At this time, due to the factors referenced in this letter, 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 |
