Transcat, Inc.
35 Vantage Point Drive
Rochester, NY 14624
July 21, 2023
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
| Re: | Transcat, Inc. Registration Statement on Form S-3 File No. 333-272069 |
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Transcat, Inc., an Ohio corporation, hereby requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-272069) filed with the U.S. Securities and Exchange Commission on May 19, 2023, as amended by Pre-Effective Amendment No. 1 to the Registration Statement on Form S-3 filed on May 30, 2023, and Pre-Effective Amendment No. 2 to the Registration Statement on Form S-3 filed on July 20, 2023, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time on Monday, July 24, 2023, or as soon thereafter as practicable.
If you have any questions or comments, please contact me at (585) 785-4617.
| Very truly yours, | ||
| Transcat, Inc. | ||
| By: | /s/ James M. Jenkins | |
James M. Jenkins Chief Legal and Corporate Development Officer and Secretary |
