<SEC-DOCUMENT>0001206774-23-000754.txt : 20230822
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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
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: center">Transcat, Inc.<BR>
35 Vantage Point Drive<BR>
Rochester, NY 14624</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">June 9, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Life Sciences<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

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    <TD STYLE="vertical-align: top; width: 27pt; height: 27pt; font: 10pt Times New Roman, Times, Serif">Re:</TD>
    <TD STYLE="vertical-align: top; height: 27pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">Transcat, Inc.<BR>
Registration Statement on Form S-3<BR>
<U>File No. 333-272069</U></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in">If
you have any questions or comments, please contact me at (585) 785-4617.<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

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    <TD STYLE="width: 62%">Very truly yours,</TD></TR>
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    <TD></TD>
    <TD></TD>
    <TD>&nbsp;</TD></TR>
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    <TD></TD>
    <TD>Transcat, Inc. </TD></TR>
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    <TD></TD>
    <TD></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD></TD>
    <TD>By:&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;/s/ James M. Jenkins</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"></TD>
    <TD STYLE="vertical-align: top"></TD>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">James M. Jenkins<BR>
Chief Legal and Corporate
Development<BR>
Officer and Secretary</P></TD></TR>
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    <TD></TD></TR></TABLE>

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