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                 September 1, 2022

       Christopher L. Coccio
       Chairman of the Board and Chief Executive Officer
       Sono-Tek Corporation
       2012 Route 9W
       Milton, New York 12547

                                                        Re: Sono-Tek
Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed August 25,
2022
                                                            File No. 333-267067

       Dear Mr. Coccio:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

             Please contact Patrick Faller, Staff Attorney, at (202) 551-4438
or Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              David M. Henkoff