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                               October 27, 2023

       Ashish Agrawal
       Chief Financial Officer
       CTS CORP
       492 Indiana Ave.
       Lisle, IL 60532

                                                        Re: CTS CORP
                                                            Form 10-K for
Fiscal Year Ended December 31, 2022
                                                            Filed February 24,
2023
                                                            Form 8-K Filed July
25, 2023
                                                            File No. 001-04639

       Dear Ashish Agrawal:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations: Year Ended December 31, 2022 versus Year Ended
December 31, 2021,
       page 22

   1.                                                   Your disclosures
indicate that you continue to experience significant inflation in material
                                                        and freight costs as
well as interruptions in the supply chain, particularly due to the global
                                                        semiconductor chip
shortages, and that the impact of supply chain disruptions and OEM
                                                        shutdowns are expected
to continue to have an adverse effect on your results but you are
                                                        seeking to mitigate and
minimize the impact. Please revise future annual and quarterly
                                                        filings to quantify the
impact these factors had on your operations during each period
                                                        presented and more
fully disclose and discuss the steps you are taking, if any, to mitigate
                                                        them, including whether
your mitigating efforts may introduce new material risks,
                                                        including those related
to product quality or reliability. In addition, revise future annual
                                                        and quarterly filings
to quantify the impact that changes in volume and average selling
 Ashish Agrawal
FirstName
CTS CORPLastNameAshish Agrawal
Comapany
October 27,NameCTS
            2023    CORP
October
Page 2 27, 2023 Page 2
FirstName LastName
         prices had on net sales during each period presented and more fully
disclose and discuss
         the factors that resulted in such changes. In addition, revise your
disclosures related to
         changes in net sales in future quarterly filings to quantify the
impact acquisitions had
         during each period presented.
Financial Statements and Supplementary Data
Notes to Consolidated Financial Statements
Note 3 - Business Acquisitions, page 41

2.       Please revise future filings to provide the disclosures required by
ASC 805-10-502(h).
Form 8-K filed July 25, 2023

Exhibit 99.1

3.       Please provide a more detailed description of the environmental
expenses you eliminate
         from your non-GAAP measures and explain to us how you determined these
expenses are
         not normal, recurring, cash operating expenses such that eliminating
from non-GAAP
         measures is not appropriate based on Regulation G and Question 100.01
of the
         Compliance and Disclosure Interpretations on Non-GAAP Financial
Measures. In this
         regard, we note the expenses are incurred in each period presented and
the related
         adjustments appear to represent all of the environmental expenses
disclosed in the notes to
         your financial statements.

4.       We note your description of discrete tax items includes non-recurring,
infrequent, or
         unusual tax adjustments (e.g., valuation allowances, uncertain tax
position changes,
         unremitted assertion changes and discrete impacts associated with
pre-tax non-GAAP
         items, etc.). When you record adjustments for discrete tax items,
please revise future
         filings to specifically identify what the adjustments relate to,
explain how they are
         calculated, and explain how you determined they are appropriate and
comply with
         Question 102.11 of the Compliance and Disclosure Interpretations on
Non-GAAP
         Financial Measures.

5.       We note you present the non-GAAP adjustments you use to calculate your
non-
         GAAP financial measure, Adjusted Diluted Earnings Per Share, net of
tax, which is not
         consistent with our response to Question 102.11 in the updated
Compliance and
         Disclosure Interpretations on Non-GAAP Financial Measures. Please
revise your non-
         GAAP reconciliations related to this measure in future filings to
separately present the
         impact of income taxes. In addition, revise your disclosures related
to Adjusted Net
         Income and Adjusted Diluted Earnings Per Share in future filings to
explain how the
         tax impact of non-GAAP adjustments is calculated, which should be
based on statutory
         income tax rates.
 Ashish Agrawal
CTS CORP
October 27, 2023
Page 3

       In closing, 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 Mindy Hooker at 202-551-3732 or Anne McConnell at
202-551-3709 with
any questions.



FirstName LastNameAshish Agrawal                          Sincerely,
Comapany NameCTS CORP
                                                          Division of
Corporation Finance
October 27, 2023 Page 3                                   Office of
Manufacturing
FirstName LastName