March 2, 2010

Securities and Exchange Commission
Washington, D.C.  20549

Attention:
Mr. Jeffrey Jaramillo, Accounting Branch Chief

Enclosed please find the Form 10-Q/A for the period ended December 31, 2009 in
response to your letter dated February 25, 2010.

We are filing this Amendment No. 1 on Form 10-Q/A to amend our quarterly
report on Form 10-Q for the quarter ended December 31, 2009, filed with the
SEC on February 11, 2010, solely to amend management's internal control report
as required by Item 308T of Regulation S-K. As such, our certifications should
include the introductory language in paragraph 4 of the certification that
refers to the certifying officer's responsibility for establishing and
maintaining internal control over financial reporting for the company as well
as the language of paragraph 4(b) of Item 601(b)(31) of Regulation S-K.

We acknowledge Microwave Filter Company, Inc. is responsible for the adequacy
and accuracy of the disclosure in our filings.

We also acknowledge that staff comments or changes to disclosure in response
to staff comments in the filings do not foreclose the Commission from taking
any action with respect to the filing and that Microwave Filter Company may
not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United
States.

If you have any questions regarding this filing, please contact me at (315)
438-4758

Sincerely,


Richard Jones
Chief Financial Officer
Microwave Filter Company, Inc.
File No. 000-10976