March 22, 2019 Edward Smith Chief Executive Officer SMTC Corporation 7050 Woodbine Ave., Suite 300 Markham, Ontario, Canada L3R 4G8 Re: SMTC Corporation Registration Statement on Form S-3 Filed March 18, 2019 File No. 333-230377 Dear Mr. Smith: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: David J. Katz, Esq.