<SEC-DOCUMENT>0001206774-21-002643.txt : 20211126
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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
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<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">Transcat, Inc.<BR>35 Vantage Point Drive<BR>Rochester, NY 14624</FONT></P>
<P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">October 25, 2021</FONT></P>

<P style="TEXT-ALIGN: justify"><B><U><FONT size=2 face="Times New Roman">VIA EDGAR</FONT></U></B></P>


<P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">U.S. Securities and Exchange Commission<BR>Division of Corporation Finance<BR>Office of Life Sciences<BR>100 F Street, N.E.<BR></FONT><FONT size=2 face="Times New Roman">Washington, D.C. 20549</FONT></P>

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   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>

   <TD width="99%" noWrap align=left><FONT size=2 face="Times New Roman">Transcat, Inc.</FONT></TD></TR>

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   <TD width="99%" noWrap align=left><FONT size=2 face="Times New Roman">Registration Statement on Form S-3</FONT></TD></TR>

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   <TD width="99%" noWrap align=left><FONT size=2 face="Times New Roman">Filed October 13, 2021</FONT></TD></TR>

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   <TD width="99%" noWrap align=left><FONT size=2 face="Times New Roman">(<U>File No. 333-260217</U>)</FONT></TD></TR></TABLE>


<P style="TEXT-ALIGN: justify"><FONT size=2 face="Times New Roman">Ladies and Gentlemen:</FONT></P>

<P STYLE="text-indent: 15pt; text-align: justify"><FONT size=2 face="Times New Roman">In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended,
Transcat, Inc., an Ohio corporation (the &#147;Registrant&#148;), 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 &#147;Commission&#148;) 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.</FONT></P>

<P STYLE="text-indent: 15pt; text-align: justify"><FONT size=2 face="Times New Roman">If you have any questions or comments, please contact me at (585) 785-4617.
</FONT></P>

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   <TD STYLE="width: 40%; white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">Very truly yours,</FONT></TD>

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   <TD>&nbsp;</TD>

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   <TD STYLE="white-space: nowrap; text-align: left"><B><FONT size=2 face="Times New Roman"></FONT></B></TD>

   <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">Transcat, Inc.</FONT></TD>

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   <TD>&nbsp;</TD>

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   <TD STYLE="white-space: nowrap; text-align: right"><FONT size=2 face="Times New Roman">By:</FONT></TD>

   <TD STYLE="border-bottom: #000000 1pt solid; white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">&nbsp;/s/ James M. Jenkins</FONT></TD>

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   <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">James M. Jenkins</FONT></TD>

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   <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman"></FONT></TD>

   <TD STYLE="white-space: nowrap; text-align: left"><FONT size=2 face="Times New Roman">General Counsel and Vice President of
<BR>Corporate Development and Secretary
</FONT></TD>

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