<SEC-DOCUMENT>0001206774-23-000949.txt : 20230912
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<ACCEPTANCE-DATETIME>20230810134529
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ACCESSION NUMBER:		0001206774-23-000949
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230810

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="margin: 0pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">Transcat, Inc.</FONT></P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">35 Vantage Point
Drive</FONT></P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">Rochester, NY 14624</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><FONT STYLE="font-size: 10pt">August 10, 2023</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><FONT STYLE="font-size: 10pt"><B><U>VIA EDGAR</U></B></FONT></P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">U.S. Securities and Exchange Commission</FONT></P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT></P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Office of Industrial Applications and Services</FONT></P>

<P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">100 F Street, N.E.</FONT></P>

<P STYLE="margin-top: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><FONT STYLE="font-size: 10pt">Washington,
D.C. 20549 </FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 24px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 36px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="vertical-align: top"><P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Transcat, Inc.</FONT></P>
    <P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Registration Statement on Form S-3</FONT></P>
    <P STYLE="margin: 0pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><U>File No. 333-272069</U></FONT></P></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><FONT STYLE="font-size: 10pt">Ladies and Gentlemen:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">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. 333-273616) filed with the U.S. Securities and Exchange Commission
on August 2, 2023, be accelerated so that the registration statement becomes effective at 4:00 p.m. Eastern Time on Friday, August 11,
2023, or as soon thereafter as practicable.</FONT></P>

<P STYLE="margin-bottom: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">If you have any questions or comments, please contact me at (585) 785-4617.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 55%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 41%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Transcat, Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">&nbsp;/s/ James M. Jenkins</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom"><P STYLE="margin-bottom: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><FONT STYLE="font-size: 10pt">James M. Jenkins</FONT></P>
    <P STYLE="margin-top: 0pt; font: 12pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><FONT STYLE="font-size: 10pt">Chief Legal and Corporate Development<BR>

    Officer and Secretary</FONT></P></TD></TR>
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