March 6, 2025

Kevin S. Buchel
Chief Financial Officer
Napco Security Technologies, Inc.
333 Bayview Avenue
Amityville, New York 11701

       Re: Napco Security Technologies, Inc.
           Form 10-K for the Fiscal Year Ended June 30, 2024
           Form 10-Q for the Quarterly Period Ended December 31, 2024
           Form 8-K, filed February 3, 2025
           File No. 000-10004
Dear Kevin S. Buchel:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended December 31, 2024
Note 1 - Nature of Business and Summary of Significant Accounting Policies,
page 9

1.     Please provide disclosure as to whether all adjustments which are, in
the opinion of
       management, necessary to a fair statement of the quarterly interim
financial
       statements have been made, and if so, further state if all such
adjustments are of a
       normal recurring nature. Refer to Rule 10-01(b)(8) of Regulation S-X.


Form 8-K, Filed February 3, 2025
Exhibit 99.1 Earnings Release, page 1

2.     Refer to reconciliation table of non-GAAP measures of performance and
address the
       following:
 March 6, 2025
Page 2

             Provide a reconciliation of Adjusted EBITDA per diluted share to
the most
           directly comparable measure of net income per diluted share. Refer
to the Staff's
           Compliance and Disclosure Interpretations ("C&DIs") on Non-GAAP
Financial
           Measures, Question 102.05 whereby non-GAAP per share performance
measures
           should be reconciled to GAAP earnings per share.

             We note your Adjusted EBITDA computation includes nonrecurring
legal
           expenses (income). Provide disclosure of the nature of these
nonrecurring legal
           expenses (income) in your MD&A discussion in future filings.
Further, as legal
           costs are considered to be normal, recurring, cash operating
expenses, it is not
           clear how you determined these costs to be nonrecurring and
eliminating them
           from non-GAAP performance measures is appropriate or complies with
Question
           100.01 of the C&DIs on Non-GAAP Financial Measures. Please more
fully
           explain to us why you believe this adjustment is appropriate or tell
us how you
           plan to revise your computation of Adjusted EBITDA in future filings
to remove
           this adjustment.


        In closing, 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.

       Please contact Beverly Singleton at 202-551-3328 or Jean Yu at
202-551-3305 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing