August 22, 2018

Ann M. Ferguson
Chief Financial Officer
Schmitt Industries, Inc.
2765 N.W. Nicolai Street
Portland, Oregon 97210

       Re: Schmitt Industries, Inc.
           Registration Statement on Form S-3
           Filed August 3, 2018
           File No. 333-226581

Dear Ms. Ferguson:

       We have limited our review of your registration statement to those
issues we have
addressed in our 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 this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-3 filed August 3, 2018

Information Incorporated by Reference, page 5

1.     Please clarify the relevance of your reference to a rights offering in
this section.
2.     Please ensure that the age of the financial statements in your
registration statement is
       consistent with the requirements of Regulation S-X. For guidance, please
also see
       Question 146.07 of the Division of Corporation Finance's Regulation S-K
Compliance and
       Disclosure Interpretations available on the Commission's website.
3.     We note that your Form 10-K for the fiscal year ended May 31, 2018
incorporates Part III
       information by reference to your proxy statement which has yet to be
filed. Please either
 Ann M. Ferguson
Schmitt Industries, Inc.
August 22, 2018
Page 2
       file the definitive proxy statement before this Form S-3 is declared
effective or include the
       appropriate information in the Form 10-K. For guidance, see Question
123.01 of the
       Division of Corporation Finance's Securities Act Forms Compliance and
Disclosure
       Interpretations.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Heather Percival at 202-551-3498 or Russell Mancuso,
Branch Chief, at
202-551-3617 with any questions.



                                                             Sincerely,
FirstName LastNameAnn M. Ferguson
                                                             Division of
Corporation Finance
Comapany NameSchmitt Industries, Inc.
                                                             Office of
Electronics and Machinery
August 22, 2018 Page 2
cc:       Mark von Bergen
FirstName LastName