0001206774-21-002643.txt : 20211126 0001206774-21-002643.hdr.sgml : 20211126 20211025105047 ACCESSION NUMBER: 0001206774-21-002643 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRANSCAT INC CENTRAL INDEX KEY: 0000099302 STANDARD INDUSTRIAL CLASSIFICATION: INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825] IRS NUMBER: 160874418 STATE OF INCORPORATION: OH FISCAL YEAR END: 0328 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 VANTAGE POINT DRIVE CITY: ROCHESTER STATE: NY ZIP: 14624 BUSINESS PHONE: 5853527777 MAIL ADDRESS: STREET 1: 35 VANTAGE POINT DRIVE CITY: ROCHESTER STATE: NY ZIP: 14624 FORMER COMPANY: FORMER CONFORMED NAME: TRANSMATION INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

Transcat, Inc.
35 Vantage Point Drive
Rochester, NY 14624

October 25, 2021

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549

Re:	Transcat, Inc.
	Registration Statement on Form S-3
	Filed October 13, 2021
	(File No. 333-260217)

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Transcat, Inc., an Ohio corporation (the “Registrant”), hereby requests that the effectiveness of the registration statement on Form S-3 (File No. 333-260217) as filed with the U.S. Securities and Exchange Commission (the “Commission”) on October 13, 2021, be accelerated so that the registration statement becomes effective at 4:30 p.m. Eastern Time on Wednesday, October 27, 2021, 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
	General Counsel and Vice President of Corporate Development and Secretary