Giga-tronics Incorporated
5990 Gleason Drive
Dublin, California 94568
October 26, 2018
BY EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Attention: Caleb French, Office of Electronics and Machinery
Re: Giga-tronics Incorporated
Registration Statement on Form S-1
Filed October 17, 2018
File No. 333-227874
Dear Mr. French:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Giga-tronics Incorporated hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 p.m., Washington, D.C. time, on October 30, 2018, or as soon as practicable thereafter.
Thank you for your attention to this matter.
| Sincerely, |
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| GIGA-TRONICS INCORPORATED | |||
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| By: | /s/ Lutz P. Henckels |
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| Lutz P. Henckels |
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| Executive Vice President and Chief Financial Officer |
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