Correspondence 0001206774-23-000949 from TRANSCAT INC (TRNS) (CIK 0000099302) (TRNS)
TRANSCAT INC (TRNS) (CIK 0000099302)
Date: Aug. 10, 2023 · CIK: 0000099302 · Accession: 0001206774-23-000949
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File numbers found in text: 333-272069, 333-273616
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Transcat, Inc.
35 Vantage Point
Drive
Rochester, NY 14624
August 10, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
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. 333-273616) filed with the U.S. Securities and Exchange Commission
on August 2, 2023, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time on Friday, August 11,
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