Microwave Filter Company, Inc. 6743 Kinne Street East Syracuse, New York 13057 February 9, 2012 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: Pursuant to the requirements of the Securities Exchange Act of 1934, we are transmitting herewith our Definitive Proxy Statement (DEF 14A). If you have any questions regarding this filing, please contact me at (315) 438-4758. Sincerely, Richard Jones Richard Jones, Chief Financial Officer