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ART ’ S-WAY MANUFACTURING CO., INC.
P.O. Box 288
5556 Highway 9
Armstrong, IA 50514
(712) 864-3131
May 6, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Mr. Austin Pattan
Re: Art ’ s-Way Manufacturing Co., Inc. Registration Statement on Form S-3 File Number: 333-264504
Dear Mr. Pattan:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Art’s-Way Manufacturing Co., Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on May 9, 2022, or as soon thereafter as possible.
| Sincerely, ART’S-WAY MANUFACTURING CO., INC. |
|
| By: |
/s/ David A. King |
|
David A. King |
|
Chief Executive Officer |
cc: Joseph Schauer