United States securities and exchange commission logo
March 22, 2024
Stephen Trowbridge
Chief Financial Officer
AngioDynamics, Inc.
14 Plaza Drive
Latham NY 12110
Re: AngioDynamics, Inc.
Form 10-K for the
Fiscal Year Ended May 31, 2023
File No. 000-50761
Dear Stephen Trowbridge:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services