July 23, 2019 Steven M. Waszak Chief Financial Officer SMTC Corporation 7050 Woodbine Ave., Suite 300 Markham, Ontario, Canada L3R 4G8 Re: SMTC Corporation Registration Statement on Form S-3 Filed July 17, 2019 File No. 333-232689 Dear Mr. Waszak: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Kara E. Tatman, Esq.