Correspondence 0001437749-23-010030 from ThermoGenesis Holdings, Inc. (THMO) (CIK 0000811212)
ThermoGenesis Holdings, Inc. (THMO) (CIK 0000811212)
Date: April 11, 2023 · CIK: 0000811212 · Accession: 0001437749-23-010030
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File numbers found in text: 333-271125
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CORRESP 1 filename1.htm thmo20230411_corresp.htm THERMOGENESIS HOLDINGS, INC. 2711 Citrus Road Rancho Cordova, California 95742 April 11, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jordan Nimitz Re: ThermoGenesis Holdings, Inc. Registration Statement on Form S‑3 (Registration No. 333-271125) Ms. Nimitz: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, ThermoGenesis Holdings, Inc. (the “Company”), hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:00 p.m., eastern time, on Thursday, April 13, 2023, or as soon as practicable thereafter. The Company respectfully requests that you notify Mr. Curt Creely of Foley & Lardner, LLP of such effectiveness by a telephone call to (813) 225-4122. Very truly yours, THERMOGENESIS HOLDINGS, INC. By: /s/ Jeffery Cauble Jeffery Cauble Chief Financial Officer