Sono-Tek Corporation
2012 Route 9W
Milton, New York 12547
September 9, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Patrick Faller
| Re: | Sono-Tek Corporation (the “Company”) Registration Statement on Form S-3 (File No. 333-267067) |
Acceleration Request
Requested Date: Wednesday,
September 14, 2022
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on Wednesday, September 14, 2022, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact David Henkoff of Eilenberg & Krause LLP, counsel to the Company, at (212) 994-4760.
Sincerely,
SONO-TEK CORPORATION
| By: | /s/ Stephen J. Bagley |
| Stephen J. Bagley | |
| Chief Financial Officer |