July 19, 2018

Thomas Tekiele
Chief Financial Officer
Unique Fabricating, Inc.
800 Standard Parkway
Auburn Hills, Michigan 48326

       Re: Unique Fabricating, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Form 10-Q for the Fiscal Quarter Ended April 1, 2018
           Form 8-K furnished May 10, 2018
           File No. 001-37480

Dear Mr. Tekiele:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2017

Cover Page

1.    We note from the cover page of your Form 10-K that you have checked the
box that
      indicates you have elected not to use the extended transition period for
complying with
      any new or revised financial accounting standards provided pursuant to
Section 13(a) of
      the Exchange Act. However, we note your disclosure on page 19 in the Risk
Factors
      section, that you have elected to delay adoption of new or revised
accounting standards on
      the relevant dates on which adoption of such standards is required for
private companies.
      Please revise to make these disclosures consistent.
 Thomas Tekiele
FirstName LastNameThomas Tekiele
Unique Fabricating, Inc.
Comapany NameUnique Fabricating, Inc.
July 19, 2018
July 19, 2018 Page 2
Page 2
FirstName LastName
Exhibit 31.1 and 31.2 Section 302 Certifications, page 1

2.       We note that paragraph 4 of Exhibits 31.1 and 31.2 is missing the
introductory language
         referring to internal control over financial reporting as set forth in
Item 601(B)(31) of
         Regulation S-K. Please refile a Form 10-K/A containing full Item 9A
disclosure as well
         as your financial statements. Your section 302 Certifications included
in your Form 10-Q
         for the quarter ended April 1, 2018 should be similarly revised.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Contractual Obligations and Commitments, page 41

3.       We note that your table of contractual obligations appears to exclude
the related interest
         expense on your interest-bearing debt, which appears to be significant
based on your
         disclosure of interest expense on page 49. Please revise this table to
include estimated
         interest payments on all applicable line items and disclose any
assumptions you made to
         derive these amounts.
Financial Statements
Notes to Consolidated Financial Statements
General, page 53

4.       We note from your disclosure on page 1 that you are engaged in the
engineering and
         manufacture of multi-material foam, rubber, and plastic components
utilized in noise,
         vibration and harshness, acoustical management, water and air sealing,
decorative and
         other functional applications. We further note that you sell to
several markets including
         automotive, heavy duty trucks, appliance, water heater and HVAC
markets. Please
         consider revising the notes to your financial statements to disclose
revenues for each
         product or service or each group of similar products or services as
required by ASC 280-
         10-50-40.
Note 1 - Nature of Business and Significant Accounting Policies
Accounts Receivable, page 53

5.       We note from page 53 that you have an allowance for doubtful accounts
on accounts
         receivable on an accounts receivable balance that is significant to
your balance sheet as of
         December 31, 2017. In this regard, please revise to include Schedule
II pursuant to Items
         8 and 15 of Form 10-K and Article 12-09 of Regulation S-X.
Form 10-Q for the Fiscal Quarter Ended April 1, 2018

Financial Statements
Notes to Consolidated Financial Statements (Unaudited)
Note 1 -- Nature of Business and Significant Accounting Policies
Nature of Business, page 5
 Thomas Tekiele
Unique Fabricating, Inc.
July 19, 2018
Page 3
6.       We note from the first paragraph that you have one operating and
reporting segment.
         Please explain to us, in detail, how your current segment approach is
consistent with the
         overall objectives of ASC 280-10-10-1. In this regard, we note from
your first quarter
         2018 earnings call that the industrial sector now accounts for 10.6%
of total
         revenues. Please explain to us how you have identified your operating
segments in
         accordance with ASC 280-10-50-1. As part of your response, please tell
us the title and
         the role of the CODM and each of the individuals who report to the
CODM. Describe the
         information regularly provided to the CODM and how frequently it is
reported. Also, tell
         us who is held accountable for the industrial sector and the title and
role of the person this
         individual reports to in this organization. We may have further
comments upon review
         of your response.
Form 8-K furnished May 10, 2018

Exhibit 99.1 Press Release of the Company dated May 10, 2018, page 2

7.       We note that your earnings release includes 2018 Outlook amounts for
Adjusted diluted
         earnings per share and Adjusted EBITDA. Please revise to include a
reconciliation of
         these amounts to the most comparable GAAP measure, or alternatively
disclose that you
         are relying on the "unreasonable efforts" exception in Item
10(e)(1)(i)(B). See Question
         102.10 of the SEC Staff's Compliance and Disclosure Interpretations
last updated April 4,
         2018.
       In closing, 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.

       You may contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 with
any questions.

FirstName LastNameThomas Tekiele
Comapany NameUnique Fabricating, Inc.
                                                                Division of
Corporation Finance
July 19, 2018 Page 3                                            Office of
Transportation and Leisure
FirstName LastName