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April 9,
2009
Via
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Mail Stop
4561
100 F
Street, N.E.
Washington,
D.C. 20549
Attention: Kari
Jin, Staff Accountant
Re: TransAct
Technologies Incorporated
Form 10-K for the fiscal year ended
December 31, 2008
Form 8-K filed March 10,
2009
File No. 0-21121
Dear Ms.
Jin,
We are in
receipt of the staff’s comment letter dated March 31, 2009 (the “Comment
Letter”) regarding the Form 10-K for the fiscal year ended December 31, 2008 and
Form 8-K filed on March 10, 2009 for TransAct Technologies Incorporated
(“TransAct”). As we discussed today, TransAct anticipates filing its
response to the Comment Letter on or about April 24, 2009. If you
have any questions, please contact me at (203) 859-6810 or by email at sdemartino@transact-tech.com.
Regards,
/s/
Steven A. DeMartino
Steven A.
DeMartino
TransAct
Technologies Incorporated
Executive
Vice President, Chief Financial Officer,
Treasurer
and Secretary