<SEC-DOCUMENT>0001437749-24-014756.txt : 20240606
<SEC-HEADER>0001437749-24-014756.hdr.sgml : 20240606
<ACCEPTANCE-DATETIME>20240506122536
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-24-014756
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RCM TECHNOLOGIES, INC.
		CENTRAL INDEX KEY:			0000700841
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				951480559
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1228

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RCM TECHNOLOGIES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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	<title>rcmt20240506_corresp.htm</title>
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<table cellpadding="0pt" cellspacing="0pt" style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt; width: 70%; margin-left: 75pt; margin-right: auto;">

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			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<p style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt; font-variant: normal; margin: 0pt;"><b>RCM Technologies, Inc.</b></p>
			</td>
		</tr>
		<tr style="font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<p style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt; font-variant: normal; margin: 0pt;">2500 McClellan Avenue</p>
			</td>
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		<tr style="font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<p style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt; font-variant: normal; margin: 0pt;">Pennsauken, NJ 08109</p>
			</td>
		</tr>
		<tr style="font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">Tel:&nbsp;&nbsp;856.356.4569</td>
		</tr>
		<tr style="font-size: 8pt;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">Fax: 856.356.4570</td>
		</tr>
		<tr style="font-size: 8pt;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">kevin.miller@rcmt.com</td>
		</tr>
		<tr style="font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">www.rcmt.com</td>
		</tr>
		<tr style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">&nbsp;</td>
		</tr>
		<tr style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt;">
			<td style="vertical-align: top; width: 26.4%; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;">
			<p style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt; font-variant: normal; margin: 0pt;"><b>Kevin D. Miller</b></p>
			</td>
		</tr>
		<tr style="font-family: Arial, Helvetica, sans-serif; font-size: 8pt;">
			<td style="vertical-align: top; width: 386px; font-size: 8pt; font-family: Arial, Helvetica, sans-serif;"><u>Chief Financial Officer</u></td>
		</tr>

</table>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">May 6, 2024</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;"><b><u>VIA EDGAR TRANSMISSION</u></b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">Securities and Exchange Commission</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">Division of Corporation Finance</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">100 F Street, N.E.</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">Washington, D.C. 20549</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">Attention: Rebekah Reed, Esq.</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 81pt;"><b>Re:</b>&nbsp;&nbsp;&nbsp;&nbsp;<b>RCM Technologies, Inc.</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 108pt;"><b>Registration Statement on Form S-3</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 108pt;"><b>Filed March 29, 2024</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 108pt;"><b>Amended April 22, 2024</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 108pt;"><b>File No. 333-278376</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">Ladies and Gentlemen:</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, RCM Technologies, Inc. (the &#8220;Company&#8221;) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-278376), so that such registration statement may become effective at 4:00 p.m. (Washington, D.C. time) on May 8, 2024, or as soon as practicable thereafter.</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 80pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 260pt;">RCM TECHNOLOGIES, INC.</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 252pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 260pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 252pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 260pt;">By:&nbsp; &nbsp; &nbsp; &nbsp;<u>/s/ Kevin D. Miller</u></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 135pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Name: Kevin D. Miller</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 11pt; font-variant: normal; margin: 0pt 0pt 0pt 135pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Title:&nbsp;&nbsp;&nbsp; Chief Financial Officer</p>

<p style="margin: 0pt 0pt 0pt 9pt; font-size: 11pt; font-family: &quot;Times New Roman&quot;, Times, serif;">&nbsp;</p>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
