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Giga-tronics Incorporated

5990 Gleason Drive

Dublin, California 94568

 

 

November 1, 2019

 

 

VIA EDGAR CORRESPONDENCE

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Christine Westbrook 

  

 

 

 

Re:

Giga-tronics Incorporated
Registration Statement on Form S-1

    File No. 333-233987

 

Dear Ms. Westbrook:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Giga-tronics Incorporated (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement on Form S-1 (the “Registration Statement”) to become effective at 5:00 p.m., Eastern time, on Tuesday, November 5, 2019, or as soon thereafter as practicable.

 

Questions or comments with respect to this request or the Registration Statement may be directed to David J. Gershon by telephone at (415) 774-3120.

 

 

Very truly yours,

 

 

GIGA-TRONICS INCORPORATED

 

 

By: /s/ John R. Regazzi_________________
John R. Regazzi
Chief Executive Officer

 

 

cc:

David J. Gershon, Esq.
  Sheppard, Mullin, Richter & Hampton LLP