THERMOGENESIS HOLDINGS, INC.
2711 Citrus Road
Rancho Cordova, California 95742
April 11, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jordan Nimitz
| Re: | ThermoGenesis Holdings, Inc. | |
| Registration Statement on Form S‑3 (Registration No. 333-271125) |
Ms. Nimitz:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, ThermoGenesis Holdings, Inc. (the “Company”), hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:00 p.m., eastern time, on Thursday, April 13, 2023, or as soon as practicable thereafter. The Company respectfully requests that you notify Mr. 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 |
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| Chief Financial Officer | |||
