KRAMER LEVIN NAFTALIS & FRANKEL LLP

Abbe L. Dienstag

Phone  212-715-9280

Fax  212-715-8280

adienstag@KRAMERLEVIN.com

May 17, 2012

VIA EDGAR AND FEDERAL EXPRESS

U.S. Securities and Exchange Commission

Division of Corporate Finance

Office of Chief Counsel

100 F Street, N.E.

Washington, D.C. 20549

Re: Qualstar Corporation

Ladies and Gentlemen:

On behalf of our client BKF Capital Group, Inc., we are today filing with the Securities and Exchange Commission preliminary proxy materials for a Special Meeting of shareholders of Qualstar Corporation requested by BKF to replace the Board of Directors.

Staff  comments, if any, with respect to the BKF materials, may be e-mailed to Greg Heller of BKF at gheller@bkfcapital.com and to me at adienstag@kramerlevin.com.

Sincerely,

/s/ Abbe L. Dienstage

Abbe L. Dienstag

ALD:ca

Enclosure

cc:           Steven N. Bronson

Greg Heller

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