BOVIE MEDICAL CORPORATION
734 WALT WHITMAN ROAD
SUITE 207
MELVILLE, NY 11747
September 17, 2009
Securities and Exchange Commission
Washington, D.C 20549
Attention: Timothy Buchmiller
Division of Corporation Finance
Mail Stop 3030
Re: Bovie Medical Corporation (the “Company”)
Form 10K for Fiscal Year
Ended December 31, 2008
Filed on March 16, 2009
File No. 1-31885
Gentlemen:
At the request of the staff in its comments to our Form 10-K Annual Report for the year ended December 31, 2008, Bovie Medical Corporation hereby acknowledges that:
| | (a) | The Company is responsible for the adequacy and accuracy of the disclosure in our filing; |
| | (b) | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; |
| | (c) | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very truly yours, |
| | BOVIE MEDICAL CORPORATION |
| | | | |
| | BY: | /S/ Andrew Makrides | |
| | | Andrew Makrides, President |
