December 19, 2011
By EDGAR Transmission
Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
| Attention: | Lyn Shenk, Branch Chief |
| Re: | Breeze-Eastern Corporation |
| Form 10-K for Fiscal Year Ended March 31, 2011 |
| Filed June 3, 2011 |
| File No. 001-07872 |
Dear Mr. Shenk:
Breeze-Eastern Corporation (the “Company”) is in receipt of your letter of comments dated December 14, 2011 relating to the Company’s Form 10-K for the fiscal year ended March 31, 2011 (the “Comment Letter”) and is in the process of preparing a response. I am writing to follow up on the conversation that I had with Doug Jones of the Staff of the Division of Corporation Finance on December 14, 2011. Pursuant to my conversation with Mr. Jones, I am hereby formally requesting an extension to respond to the Comment Letter no later than January 20, 2012.
We appreciate your cooperation. Please do not hesitate to contact the undersigned with any questions at (973) 602-1001.
Very truly yours,
/s/ Mark D. Mishler
Mark D. Mishler
Senior Vice President,
Chief Financial Officer,
Treasurer and Secretary
