United States securities and exchange commission logo April 25, 2023 Jeff Cauble Chief Financial Officer ThermoGenesis Holdings, Inc. 2711 Citrus Road Rancho Cordova, California 95742 Re: ThermoGenesis Holdings, Inc. Registration Statement on Form S-3 File No. 333-271327 Filed April 18, 2023 Dear Jeff Cauble: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Curt Creely, Esq.