TEXT-EXTRACT 2 filename2.txt April 11, 2019 Joseph Macaluso Principal Accounting Officer Tel-Instrument Electronics Corp. One Branca Road East Rutherford, NJ 07073 Re: Tel-Instrument Electronics Corp Form 10-K for the Fiscal Year Ended March 31, 2018 Filed July 16, 2018 File No. 001-31990 Dear Mr. Macaluso: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Electronics and Machinery