ThermoGenesis Holdings, Inc.
2711 Citrus Road
Rancho Cordova, California 95742
December 31, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Irene Paik and Ada Sarmento
Re: | ThermoGenesis Holdings, Inc. |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, ThermoGenesis Holdings, Inc., hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:00 p.m., Eastern Standard Time, on January 3, 2020, or as soon as practicable thereafter.
| Very truly yours,
ThermoGenesis Holdings, Inc. |
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| By: | /s/ Jeffery Cauble |
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| Jeffery Cauble |
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| Chief Financial Officer |
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