SEC Comment Letter 0000000000-23-005594 to TRANSCAT INC (TRNS) (CIK 0000099302) (TRNS)
TRANSCAT INC (TRNS) (CIK 0000099302)
Date: May 25, 2023 · CIK: 0000099302 · Accession: 0000000000-23-005594
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File numbers found in text: 333-272069
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United States securities and exchange commission logo
May 25, 2023
Lee Rudow
President and Chief Executive Officer
Transcat, Inc.
35 Vantage Point Drive
Rochester, New York 14624
Re:Transcat, Inc.
Registration Statement on Form S-3
Filed May 19, 2023
File No. 333-272069
Dear Lee Rudow:
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 Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: James M. Jenkins, Esq.