CORRESP 1 filename1.htm

 

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