March 27, 2020

Aric Spitulnik
Chief Financial Officer
TESSCO Technologies Incorporated
11126 McCormick Road
Hunt Valley, MD 21031

       Re: TESSCO Technologies Incorporated
           Form 10-K for the Fiscal Year Ended March 31, 2019
           Filed June 11, 2019
           Form 10-Q for the Fiscal Quarter Ended December 29, 2019
           Filed February 7, 2020
           File No. 001-33938

Dear Mr. Spitulnik:

       We have limited our review of your filings to the financial statements
and related
disclosures 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

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 30

1.    It appears cost of goods sold is material to your annual and interim
consolidated and
      segment results. Please discuss and quantify the impact of each component
of cost of
      goods sold that caused cost of goods sold to materially vary on a
consolidated and
      segment basis between comparable periods. Also, discuss and quantify any
underlying
      factors causing the variance. Refer to Items 303(a), 303(a)(3)(i) and
303(b) of Regulation
      S-K (and applicable instructions) and Section 501.04 of the staff's
Codification of
      Financial Reporting Policies for guidance.
 Aric Spitulnik
FirstName LastNameAric Spitulnik
TESSCO Technologies Incorporated
March 27, NameTESSCO Technologies Incorporated
Comapany2020
Page 2
March 27, 2020 Page 2
FirstName LastName
Form 10-Q for the Fiscal Quarter Ended December 29, 2019

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
First Nine Months of Fiscal Year 2020 Compared with First Nine Months of Fiscal
Year 2019
Total Revenues and Total Gross Profit, page 20

2.       You disclose the (1) impact of tariffs, (2) significantly lower
revenues from one of your
         more significant retail customers, and (3) continued softness in your
retail segment have
         affected your results. To the extent material, please discuss in
interim and annual periods,
         as appropriate, whether these are known trends or uncertainties you
reasonably expect will
         impact your future consolidated and segment results and/or
consolidated cash flows from
         operations. Quantify the impact to the extent information is
reasonably available. Refer
         to Items 303(b), 303(a)(1), and 303(a)(3)(ii) of Regulation S-K, and
references to trend
         information within Commission Release Nos. 33-6835 and 33-8350 for
guidance.
       In closing, 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 Robert Shapiro, Senior Staff Accountant, at 202-551-3273
or Doug
Jones, Senior Staff Accountant, at 202-551-3309 with any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services