0001354488-13-005345.txt : 20131104 0001354488-13-005345.hdr.sgml : 20131104 20130920161807 ACCESSION NUMBER: 0001354488-13-005345 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brekford Corp. CENTRAL INDEX KEY: 0001357115 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATIONS EQUIPMENT, NEC [3669] IRS NUMBER: 204086662 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7020 DORSEY ROAD STREET 2: SUITE C CITY: HANOVER STATE: MD ZIP: 21076 BUSINESS PHONE: 443.557.0200 MAIL ADDRESS: STREET 1: 7020 DORSEY ROAD STREET 2: SUITE C CITY: HANOVER STATE: MD ZIP: 21076 FORMER COMPANY: FORMER CONFORMED NAME: Brekford International Corp. DATE OF NAME CHANGE: 20080515 FORMER COMPANY: FORMER CONFORMED NAME: Tactical Solution Partners, Inc. DATE OF NAME CHANGE: 20060322 CORRESP 1 filename1.htm bfdi_corresp.htm
September 20, 2013
 
VIA EDGAR
 
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Attention:  Assistant Director Larry Spirgel
 
 
Re:
Brekford Corp.
 
Form 10-K for the Year Ended December 31, 2012
 
Filed March 8, 2013
 
Form 10-Q for the Quarter Ended June 30, 2013
 
Filed August 2, 2013
 
File No. 000-52719

Ladies and Gentlemen:
 
Brekford Corp. (the “Company”) hereby acknowledges receipt of the comments provided by the staff of the Commission  in a letter dated September 12, 2013 (the “Letter”) relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2012, filed on March 8, 2013, and its Quarterly Report on Form 10-Q for the quarter ended June 30, 2013, filed on August 2, 2013.  Please be advised that the Company intends to respond to the Letter on or before Friday, September 27, 2013.  In the event the Company determines that it needs additional time to respond to the comments, it will promptly notify the Commission.
 
   
Sincerely yours,
  
       
   
/s/ Chandra “C.B.” Brechin
  
    Chandra “C.B.” Brechin  
   
Chief Executive Officer and Chief Financial Officer