United States securities and exchange commission logo





                            March 30, 2021

       Phillip Fain
       Chief Financial Officer
       ULTRALIFE CORP
       2000 Technology Parkway
       Newark, NY 14513

                                                        Re: ULTRALIFE CORP
                                                            Registration
Statement on Form S-3
                                                            Filed March 30,
2021
                                                            File No. 333-254846

       Dear Mr. Fain:

              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 Kevin
Stertzel at (202) 551-3723 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Manufacturing