Microwave Filter Company, Inc.
6743 Kinne Street
East Syracuse, New York 13057

March 1, 2012

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

Pursuant to the requirements of the Securities Exchange Act of 1934, we are
transmitting herewith Definitive Additional Materials on Schedule 14A.

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


Sincerely,

Richard Jones

Richard Jones, Chief Financial Officer