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United States securities and exchange commission logo





                           October 21, 2021

       James M. Jenkins, Esq.
       General Counsel and VP of Corporate Development
       TRANSCAT INC
       35 Vantage Point Drive
       Rochester, New York 14624

                                                        Re: TRANSCAT INC
                                                            Registration
Statement on Form S-3
                                                            Filed October 13,
2021
                                                            File No. 333-260217

       Dear Mr. Jenkins, Esq.:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Gary
Guttenberg at (202) 551-6477 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Kayla Klos
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