Morgan, Lewis & Bockius LLP
1701 Market Street
Philadelphia, PA 19103-2921
Tel: 215.963.5000
Fax: 215.963.5001
www.morganlewis.com
January 5, 2009
VIA EDGAR
Ms. Ivette Leon
Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: RCM Technologies, Inc.
Form 10-K for the Fiscal Year Ended December 29, 2007
Filed March 20, 2008
Form 10-Q for the Quarterly Period Ended September 27, 2008
Filed November 13, 2008
File No. 1-10245
Dear Ms. Leon:
I am writing to confirm our voice messages to one another over the last several days regarding our request that RCM Technologies, Inc. be provided additional time to respond to the Staff’s letter of December 30, 2008 to Kevin Miller regarding the above-referenced filings. In this regard, RCM has advised us that it will provide a response by January 16, 2009. We appreciate the Staff’s courtesy in this matter.
Sincerely,
/s/ Justin W. Chairman
Justin W. Chairman
cc: Mr. Kevin Miller