ADVANCED PHOTONIX, INC.
2925 Boardwalk
Ann Arbor, Michigan 48104
Tel (734) 864-5600
Fax (734) 998-3474
ROBIN RISSER
March 12, 2010
VIA EDGAR
Gary Todd, Accounting Reviewer
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | | Advanced Photonix, Inc. |
| | | Form 10-K for the Fiscal Year Ended March 31, 2009, Filed June 29, 2009 | |
| | | Form 10-Q for the Quarterly Period Ended December 25, 2009 |
| | | File No. 1-11056 | |
Dear Mr. Todd:
We acknowledge receipt of the Securities and Exchange Commission’s comment letter dated March 4, 2010, File Number 1-11056. We are in the process of drafting our response and anticipate filing it by March 31, 2010.
Sincerely,
/s/ Robin Risser
of ADVANCED PHOTONIX, INC.
| Cc: | | Kristin Lochhead
Brian Cascio
Acct. Branch Chief |
