THERMOGENESIS HOLDINGS, INC.
2711 Citrus Road
Rancho Cordova, California 95742
October 24, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tyler Howes and Laura Crotty
Re: ThermoGenesis Holdings, Inc.
Registration Statement on Form S-1
Filed April 12, 2022
File No. 333-264242
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, ThermoGenesis Holdings, Inc., hereby requests that the above-referenced Registration Statement on Form S-1 be declared effective at 5:15 p.m., Eastern Time, on Tuesday, October 25, 2022, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Curt Creely of Foley & Lardner LLP of such effectiveness by a telephone call to (813) 225-4122.
| Very truly yours,
THERMOGENESIS HOLDINGS, INC. |
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| By: | /s/ Jeffery Cauble |
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| Jeffery Cauble Chief Financial Officer |
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