CORRESP 2 filename2.htm

Unassociated Document

BOVIE MEDICAL CORPORATION

734 Walt Whitman Road

Suite #207

Melville, NY 11747

May 9, 2007

Securities and Exchange Commission

Washington, DC 20549

Mail Stop 6010

Re: Bovie Medical Corporation

Form 8-KA for Item 4.01

Originally Filed April 27, 2007

File No. 0-12183

Ladies and Gentlemen:

In connection with our filing amendment No. 1 the above referenced Form 8-K (Form 8-KA), the registrant hereby acknowledges that;

The registrant is responsible for the adequacy and accuracy of the disclosure in the filing;

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

The registrant 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.

Very Truly Yours,

BOVIE MEDICAL CORPORATION

By: /S/ Andrew Makrides

Andrew Makrides, President