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                              February 8, 2024

       Adam Thomas
       Chief Executive Officer and Chief Financial Officer
       Trans American Aquaculture, Inc
       1022 Shadyside Lane
       Dallas, TX 75223

                                                        Re: Trans American
Aquaculture, Inc
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed January 25,
2024
                                                            File No. 333-274059

       Dear Adam Thomas:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our December 7, 2023
letter.

       Amendment No. 3 to Registration Statement on Form S-1 filed January 25,
2024

       Government Regulation, page 40

   1.                                                   We note your revised
disclosure in response to previous comment 11 and re-issue the
                                                        comment in part. Please
describe the relevant rules and regulations of the U.S. Food and
                                                        Drug Administration to
which your business is subject in this section of your prospectus.
                                                        In this regard,
including a hyperlink to guidance documents and regulatory information
                                                        published by the FDA is
not sufficient.
       Financial Statements as of and for the three and nine months ended
September 30, 2023
       Note 3. Inventory, page F-11

   2.                                                   In light of the fact
that you did not recognize any revenues for the sale of shrimp inventory
                                                        in the twelve months
ended September 30, 2023, please clarify the statement that the net
                                                        realizable value is
based on "subsequent actual sales." In that regard, we reference your
 Adam Thomas
Trans American Aquaculture, Inc
February 8, 2024
Page 2
      statement that the net realizable value is partially based on
"anticipated market prices
      when sold" and the disclosures throughout your filing that shrimp prices
have continued to
      decline since 2022. Also, please expand your accounting policy disclosure
to clarify
      whether feed costs are capitalized and to explain why no inventory
valuation reserve is
      maintained to account for shrimp mortality.
       Please contact Kristin Lochhead at 202-551-3664 or Al Pavot at
202-551-3738 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Conlon Danberg at 202-551-4466 or Katherine Bagley at 202-551-2545 with
any other
questions.



                                                          Sincerely,

FirstName LastNameAdam Thomas                             Division of
Corporation Finance
                                                          Office of Industrial
Applications and
Comapany NameTrans American Aquaculture, Inc
                                                          Services
February 8, 2024 Page 2
cc:       Brian Higley, Esq
FirstName LastName