TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 25, 2021 Kevin D. Miller Chief Financial Officer RCM Technologies, Inc. 2500 McClellan Avenue, Suite 350 Pennsauken, NJ 08109-4613 Re: RCM Technologies, Inc. Registration Statement on Form S-3 Filed January 15, 2021 File No. 333-252148 Dear Mr. Miller: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Justin W. Chairman