<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>144/A</submissionType>
<previousAccessionNumber>0001437749-24-029534</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001244261</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>


</filerInfo>
</headerData>
<formData>
<issuerInfo>
<issuerCik>0000909494</issuerCik>
<issuerName>TUCOWS INC /PA/ </issuerName>
<secFileNumber>001-32600</secFileNumber>
      <issuerAddress>
<com:street1>96 Mowat Avenue</com:street1>
<com:city>Toronto</com:city>
<com:stateOrCountry>A6</com:stateOrCountry>
<com:zipCode>M6K 3M1</com:zipCode>
</issuerAddress>
<issuerContactPhone>4165385493</issuerContactPhone>
<nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Noss, Elliot</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
<relationshipsToIssuer>
<relationshipToIssuer>Officer</relationshipToIssuer>
<relationshipToIssuer>Director</relationshipToIssuer>
</relationshipsToIssuer>
</issuerInfo>
<securitiesInformation>
<securitiesClassTitle>Common Stock</securitiesClassTitle>
<brokerOrMarketmakerDetails>
<name>3Macs, a division of Raymond James Ltd.</name>
<address>
<com:street1>1806 - 200 King Street West</com:street1>
<com:city>Toronto</com:city>
<com:stateOrCountry>A6</com:stateOrCountry>
<com:zipCode>A6 M5H 3T4</com:zipCode>
</address>
</brokerOrMarketmakerDetails>
<noOfUnitsSold>30606</noOfUnitsSold>
<aggregateMarketValue>654341.94</aggregateMarketValue>
<noOfUnitsOutstanding>10977814</noOfUnitsOutstanding>
<approxSaleDate>09/19/2024</approxSaleDate>
<securitiesExchangeName>NASDAQ or TSX</securitiesExchangeName>
</securitiesInformation>
<securitiesToBeSold>
<securitiesClassTitle>Common Stock</securitiesClassTitle>
<acquiredDate>03/17/2014</acquiredDate>
<natureOfAcquisitionTransaction>Stock Option Exchange</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Tucows Inc.</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>30606</amountOfSecuritiesAcquired>
<paymentDate>03/17/2014</paymentDate>
<natureOfPayment>Cheque</natureOfPayment>
</securitiesToBeSold>
<nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
<remarks>This Form 144 (original filed 9/19/2024) is being amended to add the expected sales to occur in the third quarter under the Reporting Person's established 10b5-1 Plan.  During the second quarter the Reporting Person sold 18,400 shares, with gross proceeds of $399,341.91, pursuant to the same 10b5-1 Plan.</remarks>
<noticeSignature>
<noticeDate>10/01/2024</noticeDate>
<planAdoptionDates>
<planAdoptionDate>09/15/2023</planAdoptionDate>
</planAdoptionDates>
<signature>/s/ Elliot Noss</signature>
</noticeSignature>
</formData>
</edgarSubmission>
