United States securities and exchange commission logo December 15, 2022 Doug Tackett General Counsel ASCENT INDUSTRIES CO. 1400 16 th Street, Suite 270 Oak Brook, IL 60523 Re: ASCENT INDUSTRIES CO. Registration Statement on Form S-3 Filed December 13, 2022 File No. 333-268780 Dear Doug Tackett: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing