March
3, 2023
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: Mr.
Nicholas Nalbantian
|
Re:
ENGlobal
Corporation
Registration
Statement on Form S-3
File No.
333-269721
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. 333-269721 (the
“Registration Statement”), respectfully requests that
the Registration Statement be declared effective at 4:00 p.m.,
Washington, D.C. time, on March 8, 2023, or as soon as practicable
thereafter.
Very
truly yours,
/s/
Darren Spriggs
Darren
Spriggs
Chief
Financial Officer