TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 12, 2021 Peter Yin Chief Financial Officer R F Industries Ltd. 7610 Miramar Road, Bldg. 6000 San Diego, CA 92126-4202 Re: R F Industries Ltd. Registration Statement on Form S-3 Filed November 8, 2021 File No. 333-260851 Dear Mr. Yin: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Istvan Benko