March 31, 2010

Securities and Exchange Commission
Washington, D.C.  20549

Attention:
Mr. Jeffrey Jaramillo, Accounting Branch Chief

Enclosed please find the Form 10-K/A for the period ended September 30, 2009.

We are filing this Amendment No. 2 on Form 10-K/A to amend our annual report
on Form 10-K for the fiscal year ended September 30, 2009, filed with the SEC
on December 16, 2009, to amend and currently date the certifications, which
are filed as Exhibit 31.1 and 31.2 to the Form 10K/A.

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