<SEC-DOCUMENT>0001206774-23-000764.txt : 20230822
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ACCESSION NUMBER:		0001206774-23-000764
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230616

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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<TYPE>CORRESP
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: center">Transcat, Inc.</P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif; text-align: center">35 Vantage Point Drive</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-left: 0pt; text-align: center">Rochester, NY 14624</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">June 16, 2023</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="margin-bottom: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">U.S. Securities and Exchange Commission</P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">Division of Corporation Finance</P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">Office of Life Sciences</P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-left: 0pt">Washington, D.C. 20549</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 0.25in; height: 27pt; font: 12pt Times New Roman, Times, Serif"></TD>
    <TD STYLE="vertical-align: top; width: 0.5in; height: 27pt; font: 12pt Times New Roman, Times, Serif">Re:</TD>
    <TD STYLE="vertical-align: top; height: 27pt">
    <P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">Transcat, Inc.</P>
    <P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">Registration Statement on Form S-3</P>
    <P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><U>File No. 333-272069</U></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in">On June 9, 2023, Transcat, Inc.
requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:30
p.m. Eastern Time on Tuesday, June 13, 2023, or as soon thereafter as practicable. We hereby withdraw our request until further notice.</P>

<P STYLE="font: 12pt 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 Kayla Klos of Harter Secrest &amp; Emery at (716) 844-3751.</P>

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    <TD STYLE="width: 50%"></TD>
    <TD STYLE="width: 5%"></TD>
    <TD STYLE="width: 45%">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD></TD>
    <TD></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD></TD>
    <TD></TD>
    <TD>Transcat, Inc. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD></TD>
    <TD></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD></TD>
    <TD>By:</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="margin: 0pt; font: 12pt Times New Roman, Times, Serif">James M. Jenkins</P>
    <P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">Chief Legal and Corporate Development Officer and Secretary&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif">&nbsp;</P>



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