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                          May 9, 2022

       Michael R. Zapata
       President and Chief Executive Officer
       Schmitt Industries, Inc.
       2765 N.W. Nicolai Street
       Portland, Oregon 97210

                                                        Re: SCHMITT INDUSTRIES
Statement on Form S-3
                                                            Filed May 2, 2022
                                                            File No. 333-264622

       Dear Mr. Zapata:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jordan
Nimitz at 202-551-5831 with any questions.


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