Correspondence 0001104659-26-040242 from ASCENT INDUSTRIES CO. (ACNT)
ASCENT INDUSTRIES CO.
Date: April 7, 2026 · CIK: 0000095953 · Accession: 0001104659-26-040242
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File numbers found in text: 333-294778
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CORRESP
1
filename1.htm
April 7, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Ascent Industries Co.
Registration Statement
on Form S-3 (File No. 333-294778)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Ascent Industries Co., a Delaware corporation (the “Corporation”), hereby requests
that the Corporation’s Registration Statement on Form S-3 (File No. 333-294778) (the “Registration Statement”),
be declared effective at 4:30 p.m., Eastern Time, on April 9, 2026, or as soon thereafter as practicable.
Once the Registration Statement
is effective, please orally confirm the event with our counsel, Amundsen Davis LLC by calling Larry C. Tomlin at (317) 464-4122.
Very truly yours,
ASCENT INDUSTRIES CO.
By:
/s/ J. Bryan Kitchen
J. Bryan Kitchen
President and Chief Executive Officer