CORRESP 11 filename11.htm Securities and Exchange Commission letter

Bolt Technology Corporation

Four Duke Place

Norwalk, Connecticut 06854

September 12, 2008

Securities and Exchange Commission

450 Fifth Street, N.W.

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, 2008, 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)