# EDGAR Filing Document

**Accession Number:** 0000095953
**File Stem:** 0001104659-26-040242
**Filing Date:** 2026-4
**Character Count:** 2183
**Document Hash:** 924f9f8251f848f0524efa956a711193
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-040242.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0001104659-26-040242

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260407

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ASCENT INDUSTRIES CO.
- **CENTRAL INDEX KEY:** 0000095953
- **STANDARD INDUSTRIAL CLASSIFICATION:** CHEMICALS & ALLIED PRODUCTS [2800]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 570426694
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 20 N. MARTINGALE RD
- **STREET 2:** SUITE 430
- **CITY:** SCHAUMBURG
- **STATE:** IL
- **ZIP:** 60173
- **BUSINESS PHONE:** 6308849181

**MAIL ADDRESS:**
- **STREET 1:** 20 N. MARTINGALE RD
- **STREET 2:** SUITE 430
- **CITY:** SCHAUMBURG
- **STATE:** IL
- **ZIP:** 60173

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SYNALLOY CORP
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BLACKMAN UHLER INDUSTRIES INC
- **DATE OF NAME CHANGE:** 19710510

![](tm2611304d1_correspimg01.jpg)

April 7, 2026

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Ascent Industries Co.

Registration Statement on Form S-3 (File No. 333-294778)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ascent Industries Co., a Delaware corporation (the "Corporation"), hereby requests that the Corporation's Registration Statement on Form S-3 (File No. 333-294778) (the "Registration Statement"), be declared effective at 4:30 p.m., Eastern Time, on April 9, 2026, or as soon thereafter as practicable.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Amundsen Davis LLC by calling Larry C. Tomlin at (317) 464-4122.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| ASCENT INDUSTRIES CO. | ASCENT INDUSTRIES CO. |
| By: | /s/ J. Bryan Kitchen |
|  | J. Bryan Kitchen |
|  | President and Chief Executive Officer |

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