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BOVIE MEDICAL CORPORATION

734 WALT WHITMAN ROAD

SUITE 207

MELVILLE, NY 11747

September 17, 2009

Securities and Exchange Commission

Washington, D.C 20549

Attention: Timothy Buchmiller

Division of Corporation Finance

Mail Stop 3030

Re:           Bovie Medical Corporation (the “Company”)

Form 10K for Fiscal Year

Ended December 31, 2008

Filed on March 16, 2009

File No. 1-31885

Gentlemen:

At the request of the staff in its comments to our Form 10-K Annual Report for the year ended December 31, 2008, Bovie Medical Corporation hereby acknowledges that:

(a) The Company is responsible for the adequacy and accuracy of the disclosure in our filing;

(b) 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;

(c) The 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.

	Very truly yours,
	BOVIE MEDICAL CORPORATION
	BY:	/S/ Andrew Makrides
		Andrew Makrides, President