THERMOGENESIS HOLDINGS, INC.
2711 Citrus Road
Rancho Cordova, California 95742
December 1, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Juan Grana
| Re: | ThermoGenesis Holdings, Inc. |
| | Registration Statement on Form S‑3 (Registration No. 333-275735) |
Mr. Grana:
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 be declared effective at 5:00 p.m., Eastern Time, on Tuesday, December 5, 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. By: /s/ Jeffery Cauble Jeffery Cauble Chief Financial Officer |