December 16, 2019 John V. Sakys Chief Financial Officer Mesa Laboratories, Inc. 12100 West Sixth Avenue Lakewood, CO 80228 Re: Mesa Laboratories, Inc Form 10-K for the Fiscal Year Ended March 31, 2019 Filed June 3, 2019 File No. 000-11740 Dear Mr. Sakys: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences