December 3, 2019

John V. Sakys
Chief Financial Officer
Mesa Laboratories, Inc.
12100 West Sixth Avenue
Lakewood, CO 80228

       Re: Mesa Laboratories, Inc
           Form 10-K for the Fiscal Year Ended March 31, 2019
           Filed June 3, 2019
           Form 10-Q for the Quarterly Period Ended September 30, 2019
           Filed November 6, 2019
           File No. 000-11740

Dear Mr. Sakys:

       We have reviewed your filing 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 March 31, 2019

Report of Independent Public Accounting Firm, page 33

1.    We note your audit opinion from EKS&H LLP does not conform to the format
outlined
      within PCAOB Standard AS 3101, specifically paragraphs 6, 9(a), 9(b),
9(e) through (g)
      and 10(b), for an audit performed in accordance with the standards of the
PCAOB. Please
      consult with EKS&H LLP and revise accordingly.
Form 10-Q for the Quarterly Period Ended September 30, 2019

Item 4. Controls and Procedures, page 20

2.    Consistent with Item 307 of Regulation S-K, please amend the filing to
disclose the
      conclusions of your principal executive and principal financial officers
regarding the
 John V. Sakys
Mesa Laboratories, Inc.
December 3, 2019
Page 2
         effectiveness of your disclosure controls and procedures as of the end
of the period
         covered by the report - i.e., September 30, 2019. We note that Item
307 of Regulation S-
         K is a separate requirement from the requirements of Item 308 of
Regulation S-K. Please
         note that this comment also refers to your June 30, 2019 Form 10-Q.
3.       We note your disclosure that you have conducted an evaluation of the
effectiveness of
         internal control over financial reporting as of September 30, 2019 and
concluded that it
         was effective. We note that Item 308 of Regulation S-K requires
management to provide
         its report on internal control over financial reporting as of the most
recent fiscal year end.
         Please tell us if you performed an assessment of the effectiveness of
your internal control
         over financial reporting as of the end of the interim period. If you
did not perform an
         assessment of the effectiveness of your internal control over
financial reporting, please
         remove the references to such an evaluation in the requested
amendment. Please note that
         this comment also applies to your June 30, 2019 Form 10-Q.
        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 Gary Newberry at (202) 551-3761 or Tara Harkins, Senior
Accountant,
at (202) 551-3639 if you have questions regarding comments on the financial
statements and
related matters.



FirstName LastNameJohn V. Sakys                                 Sincerely,
Comapany NameMesa Laboratories, Inc.
                                                                Division of
Corporation Finance
December 3, 2019 Page 2                                         Office of Life
Sciences
FirstName LastName