August 31, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Re:Acceleration Request Submitted by M-tron Industries, Inc.
Registration Statement on Form 10
File No. 001-41391
Ladies and Gentlemen:
Pursuant to Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, M-tron Industries, Inc. hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form 10 so that it may become effective at 1:00 p.m., Eastern Time, on September 7, 2022, or as soon thereafter as practicable.
Please direct any questions regarding this request to Michael L. Zuppone of Paul Hastings LLP at (212) 318-6906. In addition, please notify Mr. Zuppone when this request for acceleration has been granted.
We thank you for your assistance in this matter.
Sincerely yours,
M-tron Industries, Inc.
/s/ James W. Tivy
Name: James W. Tivy
Title: Chief Financial Officer