July 8, 2024
Suman B. Mookerji
Chief Financial Officer
Ducommun Inc.
600 Anton Blvd., Suite 1100
Costa Mesa, California 92626
Re: Ducommun Inc.
Form 10-K for the Year Ended December 31, 2023
File No. 001-08174
Dear Suman B. Mookerji:
We have completed our review of your filing. 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
Manufacturing