CORRESP 1 filename1.htm Unassociated Document
Bolt Technology Corporation
4 Duke Place
Norwalk, Connecticut  06854
   
 
   
By EDGAR

Ms. Anne Nguyen Parker
Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549
     
  Re:
Bolt Technology Corporation
Amendment No. 1 to Form S-3
Filed December 1, 2009
File No. 333-162181
     
Dear Ms. Parker:

We would like to thank the Commission for its review of Amendment No. 1 to the Bolt Technology Corporation Registration Statement on Form S-3, and for providing comments as set forth in your letter dated December 11, 2009.

We have carefully considered the comment set forth in your letter and have responded to it in the enclosed attachment and in Amendment No. 2 to Form S-3, which is being filed today with the Commission.

Should you have any further questions and/or require additional information please contact the undersigned.

Thank you for your attention to this matter.
     
     
   
Very truly yours,
 
/s/ Raymond M. Soto
Raymond M. Soto
Chairman of the Board, President
and Chief Financial Officer
Attachment
 
 
 

 
 
  Attachment
(Page 1)
   
Incorporation by Reference, page 2

1.
Please specifically incorporate by reference the definitive proxy statement filed October 23, 2009.

The suggested revision has been made.  See the list of documents incorporated by reference at the end of the first paragraph of “Incorporation By Reference” (page 2 of the registration statement).