DD Support Board and Research Team

[MorningLightMountain]

lots of SEC uploads and correspondences, what's that all about???

PS: and yet another address for the SEC letter???

http://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0000317889&owner=include&count=40&hidefilings=0

http://www.sec.gov/Archives/edgar/data/317889/000000000012007030/filename1.pdf

February 8, 2012

Via E-mail
Stephen L. Gurba
Chairman of the Board, Chief Executive Officer and President
Bulova Technologies Group, Inc.
19337 U.S. Highway 19 North, Suite 525
Clearwater, FL 33764
Re: Bulova Technologies Group, Inc.
Form 10-K for the fiscal year ended September 30, 2011
Filed January 13, 2012
File No. 000-09358

Dear Mr. Gurba:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Stephen Krikorian
Stephen Krikorian