0001206774-23-000754.txt : 20230822 0001206774-23-000754.hdr.sgml : 20230822 20230609080019 ACCESSION NUMBER: 0001206774-23-000754 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230609 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: 0325 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

June 9, 2023

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
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. 333-272069) filed with the U.S. Securities and Exchange Commission on May 19, 2023, as amended by Pre-Effective Amendment No. 1 to the Registration Statement on Form S-3 filed on May 30, 2023, be accelerated so that the registration statement becomes effective at 4:30 p.m. Eastern Time on Tuesday, June 13, 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