Bolt Technology Corporation
4 Duke Place
Norwalk, Connecticut 06854
March 18, 2014
By EDGAR
Kimberly Calder
Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Bolt Technology Corporation | |
Form 10-K for Year End June 30, 2013 | ||
Filed on September 13, 2013 | ||
File No. 001-12075 |
Dear Ms. Calder:
Reference is made to the letter of the Commission to Joseph Espeso, Chief Financial Officer of Bolt Technology Corporation, dated March 6, 2014. This confirms the telephone conversation I had today with Wei Lu, Staff Accountant, in which Wei Lu confirmed it would be acceptable for Bolt Technology Corporation to file its response to the Commission’s letter by April 3, 2014.
Should you have any questions, please do not hesitate to contact me.
Very truly yours,
/s/ Joseph Espeso
Joseph Espeso