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                          April 3, 2024

       Michael Manna
       Chief Executive Officer
       ULTRALIFE CORP
       2000 Technology Parkway
       Newark, New York 14513

                                                        Re: ULTRALIFE CORP
                                                            Registration 
Statement on Form S-3
                                                            Filed March 29, 
2024
                                                            File No. 333-278360

       Dear Michael Manna:

              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 Erin 
Donahue at 202-551-6063 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Manufacturing