[LOGO]                                                        TEL : 518-245-4400
       SARATOGA INDUSTRIES                                    FAX : 518-245-4421
       SARATOGA ELECTRO-FINISHING                                www.espey.com
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       ESPEY MFG. & ELECTRONICS CORP.
       233 BALLSTON AVENUE, SARATOGA SPRINGS, NY 12866 USA


October 14, 2009

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 3030
Washington, D.C. 20549
Attention: Jeanne Bennett, Staff Accountant

Re:     Espey Mfg. & Electronics Corp. ("Registrant"),
        Commission File No. 001-04383


Dear Ms. Bennett:

Under  cover of this  letter we are  filing  Form 8-K/A as an  amendment  to our
report on Form 8-K filed on October 6, 2009.  This  filing is in response to the
Commission's comment letter dated October 8, 2009.

The Registrant  acknowledges  that:  (i) it is responsible  for the adequacy and
accuracy of the  disclosures  in the filing;  (ii) staff  comments or changes to
disclosure in response to staff  comments do not foreclose the  Commission  from
taking  any  action  with  respect  to the  Form 8-K or  8-K/A;  and  (iii)  the
Registrant  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,

ESPEY MFG. & ELECTRONICS CORP.

By:  /s/ David A. O'Neil
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David A. O'Neil, Treasurer and Principal Financial Officer