January 29, 2019 Edward Smith President and Chief Executive Officer SMTC Corporation 7050 Woodbine Ave., Suite 300 Markham, Ontario, Canada L3R 4G8 Re: SMTC Corporation Registration Statement on Form S-3 Filed January 7, 2019 File No. 333-229154 Dear Mr. Smith: 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 Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: David J. Katz