February 25, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Trio-Tech International Registration Statement on Form S-3 File No. 333-261485 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Trio-Tech International, a California corporation (the “Registrant”), hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 4:00 p.m. Eastern Standard Time on Tuesday, February 29, 2022, or as soon as practicable thereafter.
Upon grant of our request to accelerate effectiveness, we would appreciate your communicating with our counsel, Disclosure Law Group, a Professional Corporation, by calling Ms. Jessica R. Sudweeks at (619) 272-7063, to confirm the exact time at which the Registration Statement was declared effective.
Very truly yours,
/s/ Victor H.M. Ting
Victor H.M. Ting
Chief Financial Officer
Trio-Tech International
cc: Jessica Sudweeks
Partner
Disclosure Law Group, a Professional Corporation