<SEC-DOCUMENT>0001104659-13-083696.txt : 20140306
<SEC-HEADER>0001104659-13-083696.hdr.sgml : 20140306
<ACCEPTANCE-DATETIME>20131112170408
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-13-083696
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20131112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RCM TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000700841
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				951480559
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2500 MCCLELLAN AVENUE
		STREET 2:		STE 350
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109-4613
		BUSINESS PHONE:		8563564500

	MAIL ADDRESS:	
		STREET 1:		2500 MCCLELLAN AVENUE
		STREET 2:		STE 350
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109-4613
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>


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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="5" face="Times New Roman" style="font-size:18.0pt;">ALSTON</font><i><font size="5" style="font-size:18.0pt;font-style:italic;">&amp;</font></i><font size="5" style="font-size:18.0pt;">BIRD LLP</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">The Atlantic Building</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">950 F Street, NW</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Washington, DC 20004-1404</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">202-756-3300</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Fax:202-756-3333</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">www.alston.com</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Keith E. Gottfried</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Direct Dial:   202-239-3679</font></p>    </td>
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<p style="margin:0in 0in .0001pt;"><font size="1" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>    </td>
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<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">E-mail: keith.gottfried@alston.com</font></p>    </td>   </tr>  </table>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="right" style="margin:0in 1.5in .0001pt 0in;text-align:right;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">November&nbsp;12, 2013</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">VIA E-MAIL AND EDGAR AS CORRESP</font></u></b></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr.&nbsp;Perry J. Hindin,&nbsp;Esq.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Special Counsel</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Office of Mergers and Acquisitions</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">United States Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C.&#160; 20549</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 66.95pt;text-indent:-.3in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Re:</font></b><b><font size="1" style="font-size:3.0pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></b><b><font size="2" style="font-size:10.0pt;font-weight:bold;">RCM Technologies,&nbsp;Inc.</font></b><font size="2" style="font-size:10.0pt;"><br>  <b>Definitive Additional Materials on Schedule 14A</b><br>  <b>Filed November&nbsp;5, 2013</b><br>  <b>File No.&nbsp;001-10245</b></font></p>
<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr.&nbsp;Hindin:</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">At the request of and on behalf of our client, RCM Technologies,&nbsp;Inc., a Nevada corporation (&#147;<u>RCM</u>&#148; or the &#147;<u>Company</u>&#148;), we are hereby responding to the comments of the staff (the &#147;<u>Staff</u>&#148;) of the United States Securities and Exchange Commission (the &#147;<u>Commission</u>&#148;) contained in your letter to us, dated November&nbsp;8, 2013 (the &#147;<u>Comment Letter</u>&#148;), with respect to the Definitive Additional Materials on Schedule 14A filed by RCM on November&nbsp;5, 2013 (the &#147;<u>Definitive Additional Materials</u>&#148;) with respect to RCM&#146;s Annual Meeting of Stockholders to be held on Thursday, December&nbsp;5, 2013 (including any adjournments, postponements and reschedulings thereof, the &#147;<u>2013 Annual Meeting</u>&#148;). For ease of reference, the text of each of the Staff&#146;s comments is set forth in this letter in italics with the response immediately following each italicized comment. Paragraph numbering used for each response set forth below corresponds to the paragraph numbering used in the Comment Letter.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">1.</font></i><i><font size="1" style="font-size:3.0pt;font-style:italic;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></i><b><u><font size="2" style="font-size:10.0pt;font-weight:bold;">Staff Comment</font></u></b><font size="2" style="font-size:10.0pt;">: <i>Refer to the following statement included in the letter from Robert B. Kerr:</i></font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">&#145;We also understand that, in numerous instances, you made statements in your recent proxy statement filings that we believe were so false and misleading that you were required to revise your proxy statement a number of times at the request of the SEC.&#146;</font></i></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">Please file corrective disclosure to remove the implication that the SEC has determined that statements made in the proxy statement filed by the IRS No.&nbsp;19 Group were false and misleading and that the SEC required the IRS No.&nbsp;19 Group to revise its proxy statement because of false and misleading statements. We request that you file corrective disclosure as soon as possible.</font></i></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<div style="border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in;">
<p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="1" face="Times New Roman" style="font-size:8.0pt;">Atlanta </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Brussels </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Charlotte </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Dallas </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Los Angeles </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> New York </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Research Triangle </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Silicon Valley </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Ventura County </font><font size="1" face="Symbol" style="font-size:8.0pt;">&#183;</font><font size="1" style="font-size:8.0pt;"> Washington, D.C.</font></p>
<p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response</font></u></b><font size="2" style="font-size:10.0pt;">: In response to the Staff&#146;s comment, on November&nbsp;8, 2013, RCM filed Definitive Additional Materials on Schedule 14A via EDGAR (using tag DEFA14A) containing the following additional disclosures:</font></p>
<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 81.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">&#147;On November&nbsp;5, 2013, RCM Technologies,&nbsp;Inc., a Nevada corporation (&#147;<u>RCM</u>&#148; or the &#147;<u>Company</u>&#148;), issued a press release (the &#147;<u>November&nbsp;5 Press Release</u>&#148;) in connection with its solicitation of proxies to be used at the Company&#146;s 2013 Annual Meeting of Stockholders and at any and all adjournments or postponements thereof (the &#147;<u>2013 Annual Meeting</u>&#148;).</font></i></p>
<p style="margin:0in 0in .0001pt 81.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 81.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">The November&nbsp;5 Press Release contained a copy of a letter from the Company&#146;s lead independent director to Legion Partners Asset Management, LLC, which letter referenced revisions made by Legion Partners Asset Management, LLC and the other members of its dissident stockholder group (collectively, the &#147;<u>Legion Group</u>&#148;) to their proxy materials filed with the Securities and Exchange Commission (the &#147;<u>SEC</u>&#148;).</font></i></p>
<p style="margin:0in 0in .0001pt 81.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 81.0pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">RCM wishes to clarify that nothing contained herein, including the press release attached hereto, or in the November&nbsp;5 Press Release, should be deemed to imply that the SEC has determined that statements made in the Legion Group&#146;s proxy statement were false and misleading or that the SEC required the Legion Group to revise its proxy statement because of false and misleading statements.&#148;</font></i></p>
<p style="margin:0in 0in .0001pt 81.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Subsequent to providing the clarification included above on November&nbsp;8, 2013, we learned that the Staff does not believe that the above clarification responds sufficiently to its concerns. Accordingly, RCM further confirms that it will avoid including in its definitive additional materials any future statements that imply that either (i)&nbsp;the SEC required the IRS No.&nbsp;19 Group to revise its proxy statement because of <u>false and misleading statements</u>, or (ii)&nbsp;the Legion Group&#146;s filings with the SEC were revised in response to issues and concerns raised by the SEC regarding <u>false and misleading statements</u>.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">2.</font></i><i><font size="1" style="font-size:3.0pt;font-style:italic;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></i><b><u><font size="2" style="font-size:10.0pt;font-weight:bold;">Staff Comment</font></u></b><font size="2" style="font-size:10.0pt;">: <i>We note that the Company has made statements in the soliciting material that appears to impugn the character, integrity or personal reputation of the IRS No.&nbsp;19 Group, all without adequate factual foundation. We refer to the following examples:</i></font></p>
<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">&#147;&#133;your letter, its non-coincidental timing and the </font></i><font size="2" style="font-size:10.0pt;">obvious inappropriate motivation<i> that surrounds its transmittal have eliminated any such doubt&#133;&#148; Emphasis added.</i></font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">&#147;&#133;we refuse to be bullied by your thinly-veiled threats and </font></i><font size="2" style="font-size:10.0pt;">unseemly efforts<i>&#133;&#148; Emphasis added.</i></font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">&#147;&#133;unlike you and the other members of the Legion Group, lack any </font></i><font size="2" style="font-size:10.0pt;">undisclosed self-interested agenda <i>to act in ways that might not be in the best interests of all RCM stockholders.&#148; Emphasis added.</i></font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><i><font size="2" style="font-size:10.0pt;font-style:italic;">&#147;or allow you and the members of your dissident stockholder group to advance your </font></i><font size="2" style="font-size:10.0pt;">undisclosed and self-interested agenda<i>.&#148; Emphasis added.</i></font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2<a name="PB_2_152320_5796"></a></font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p style="margin:0in 0in .0001pt .5in;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">We ask that the Company please not use these or similar statements in the soliciting materials without providing a proper factual foundation for the statements. In addition, as to matters for which the Company does have a proper factual foundation, we ask that the Company please avoid making statements about those matters that go beyond the scope of what is reasonably supported by the factual foundation. Please note that characterizing a statement as one&#146;s opinion or belief does not eliminate the need to provide a proper factual foundation for the statement; there must be a reasonable basis for each opinion or belief that the Company expresses. Please refer to Note (b)&nbsp;to Rule&nbsp;14a-9.</font></i></p>
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<p style="margin:0in 0in .0001pt;text-indent:1.0in;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Response</font></u></b><font size="2" style="font-size:10.0pt;">: In response to the Staff&#146;s comment, RCM acknowledges the Staff&#146;s request and will not, in any future definitive additional materials that it files with the Commission, use any of the statements above or any similar statements without providing a proper factual foundation. RCM also confirms that it understands that characterizing a statement as RCM&#146;s, or any other person&#146;s, opinion or belief does not eliminate the need to provide a proper factual foundation for the statement, and that there must be a reasonable basis for each opinion or belief that RCM expresses.</font></p>
<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">*&#160;&#160; *&#160;&#160; *&#160;&#160; *&#160;&#160; *&#160;&#160; *</font></p>
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<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">We appreciate the Staff&#146;s review of RCM&#146;s definitive additional materials. If you have any further questions regarding the definitive additional materials or these responses, please feel free to contact the undersigned or Justin W. Chairman of Morgan, Lewis&nbsp;&amp; Bockius LLP, each of which is serving as counsel to RCM, at (202) 239-3679 and (215) 963-5061, respectively. Our e-mail addresses are keith.gottfried@alston.com and jchairman@morganlewis.com. Facsimile transmissions may be sent to me at (202) 654-4879 or to Mr.&nbsp;Chairman at (215) 963-5001.</font></p>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very   truly yours,</font></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>    </td>
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<p style="margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">/s/   KEITH E. GOTTFRIED</font></b></p>    </td>   </tr>
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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Keith E. Gottfried</font></p>    </td>   </tr>  </table>
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<p style="margin:0in 0in .0001pt .4in;text-indent:-.4in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font size="2" style="font-size:10.0pt;">Leon Kopyt, CEO &#151; RCM Technologies,&nbsp;Inc.<br> Kevin D. Miller, CFO &#151; RCM Technologies,&nbsp;Inc.<br> Justin W. Chairman,&nbsp;Esq. &#151; Morgan, Lewis&nbsp;&amp; Bockius LLP</font></p>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3<a name="PB_3_152514_2897"></a></font></p>
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