eng_corres
March
17, 2021
Via
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E., Mail Stop 7010
Washington,
D.C. 20549
Attention: Ms.
Cara Wirth
|
Re: ENGLOBAL
CORP
Registration
Statement on Form S-3
File
No. 333-252572
|
Pursuant to Rule
461 under the Securities Act of 1933, as amended, ENGlobal
Corporation (the “Company”), the registrant under the
registration statement on Form S-3, File No. 333-252572 (the
“Registration Statement”), respectfully requests that
the Registration Statement be declared effective at 4:00 p.m.,
Washington, D.C. time, on March 19, 2021, or as soon as practicable
thereafter.
Very
truly yours,
/s/
Mark Hess
Mark
Hess
Chief
Executive Officer