CORRESP 20 filename20.htm

 

Bolt Technology Corporation

Four Duke Place

Norwalk, Connecticut 06854

 

September 13, 2013

 

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:Bolt Technology Corporation Annual Report on Form 10-K

 

Dear Sir/Madam:

 

In accordance with General Instruction D(3) of Form 10-K, Bolt Technology Corporation (the “Company”) hereby confirms that the financial statements in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2013, being filed herewith, do not reflect a change from the preceding year in any accounting principles or practices or in the methods of application of those principles or practices.

 

  Very truly yours,
   
  BOLT TECHNOLOGY CORPORATION
       
  By: /s/ Joseph Espeso  
    Joseph Espeso  
    Senior Vice President - Finance and
    Chief Financial Officer (Principal Financial Officer and
Principal Accounting Officer)