<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: NEEDHAM INVESTMENT MANAGEMENT LLC -->
          <cik>0001167212</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock, par value $0.001 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>04/27/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0002101698</issuerCik>
        <issuerName>Elmet Group Co.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>289395105</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>2 PORTLAND FISH PIER</com:street1>
          <com:street2>SUITE 214</com:street2>
          <com:city>PORTLAND</com:city>
          <com:stateOrCountry>ME</com:stateOrCountry>
          <com:zipCode>04101</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>NEEDHAM INVESTMENT MANAGEMENT LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>2208016.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>2208016.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2208016.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>7.3</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>NEEDHAM ASSET MANAGEMENT, LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>2208016.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>2208016.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2208016.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>7.3</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>NEEDHAM AGGRESSIVE GROWTH FUND</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1684800.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1684800.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1684800.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.6</classPercent>
      <typeOfReportingPerson>IV</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Elmet Group Co.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>2 PORTLAND FISH PIER, SUITE 214, PORTLAND, ME 04101</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Needham Investment Management L.L.C.
Needham Asset Management, LLC
Needham Aggressive Growth Fund</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Needham Investment Management L.L.C.
250 Park Avenue, 10th Floor
New York, New York 10117-1099
United States of America

Needham Asset Management, LLC
c/o Needham Investment Management L.L.C.
250 Park Avenue, 10th Floor
New York, New York 10117-1099
United States of America

Needham Aggressive Growth Fund
c/o Needham Investment Management L.L.C.
250 Park Avenue, 10th Floor
New York, New York 10117-1099
United States of America</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Needham Investment Management L.L.C. - Delaware
Needham Asset Management, LLC - Delaware
Needham Aggressive Growth Fund - Delaware</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Needham Investment Management L.L.C. - 2,208,016
Needham Asset Management, LLC - 2,208,016
Needham Aggressive Growth Fund -  1,684,800</amountBeneficiallyOwned>
        <classPercent>Needham Investment Management L.L.C. - 7.3%
Needham Asset Management, LLC - 7.3%
Needham Aggressive Growth Fund - 5.6%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Needham Investment Management L.L.C. - 0
Needham Asset Management, LLC - 0
Needham Aggressive Growth Fund - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Needham Investment Management L.L.C. - 2,208,016
Needham Asset Management, LLC - 2,208,016
Needham Aggressive Growth Fund - 1,684,800</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Needham Investment Management L.L.C. - 0
Needham Asset Management, LLC - 0
Needham Aggressive Growth Fund - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Needham Investment Management L.L.C. - 2,208,016
Needham Asset Management, LLC - 2,208,016
Needham Aggressive Growth Fund - 1,684,800</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>All of the securities reported in this Schedule 13G are directly owned by advisory clients of Needham Investment Management L.L.C. None of those advisory clients, other than Needham Aggressive Growth Fund, may be deemed to beneficially own more than 5% of the Common Stock, par value $0.001 per share.</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
      </item6>
      <item7>
        <notApplicableFlag>N</notApplicableFlag>
        <subsidiaryIdentificationAndClassification>Please see Exhibit B attached hereto.</subsidiaryIdentificationAndClassification>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <exhibitInfo>Exhibit A - Joint Filing Agreement

Exhibit B - Control Person Identification</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>NEEDHAM INVESTMENT MANAGEMENT LLC</reportingPersonName>
      <signatureDetails>
        <signature>By: /s/ James W. Giangrasso</signature>
        <title>James W. Giangrasso, Chief Financial Officer</title>
        <date>05/04/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>NEEDHAM ASSET MANAGEMENT, LLC</reportingPersonName>
      <signatureDetails>
        <signature>By: /s/ James W. Giangrasso</signature>
        <title>James W. Giangrasso, Authorized Person</title>
        <date>05/04/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>NEEDHAM AGGRESSIVE GROWTH FUND</reportingPersonName>
      <signatureDetails>
        <signature>By: /s/ James W. Giangrasso</signature>
        <title>James W. Giangrasso, Chief Financial Officer</title>
        <date>05/04/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
