THERMOGENESIS HOLDINGS, INC.
2711 Citrus Road
Rancho Cordova, California 95742

December 1, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Juan Grana

Re: ThermoGenesis Holdings, Inc.

Registration Statement on Form S‑3 (Registration No. 333-275735)

Mr. Grana:

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 be declared effective at 5:00 p.m., Eastern Time, on Tuesday, December 5, 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