bkti_corresp
December 23,
2020
Via EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Attention:
Erin M.
Purnell, Division of Corporation Finance
RE:
BK
Technologies Corporation (the “Company”)
Registration
Statement on Form S-3 (File No. 333-251307)
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the Securities Act of 1933, as amended, the Company
hereby requests that the Securities and Exchange Commission take
appropriate action to cause the above-referenced Registration
Statement on Form S-3 to become effective on Tuesday, December 29,
2020, at 4:00 P.M., Eastern Time, or as soon thereafter as is
practicable, unless the Company notifies you otherwise prior to
such time.
If you
have any questions regarding this request, please contact Alexander
Pearson of Kirton McConkie PC at 801-328-3600 or via
apearson@kmclaw.com. Thank you for your attention to this
matter.
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Sincerely,
BK TECHNOLOGIES
CORPORATION
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By:
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/s/
William P. Kelly
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Name:
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William P.
Kelly
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Title:
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Executive Vice
President and Chief Financial Officer
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Telephone:
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(321)
984-1414
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E-Mail:
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Bkelly@bktechnologies.com
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cc:
Alexander N. Pearson, Kirton McConkie