United States securities and exchange commission logo





                          May 22, 2020

       George W. LeMaitre
       Chief Executive Officer
       LeMaitre Vascular, Inc.
       63 Second Avenue
       Burlington, MA 01803

                                                        Re: LeMaitre Vascular,
Inc.
                                                            63 Second Avenue
                                                            Burlington, MA
01803

       Dear Mr. LeMaitre:

              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
Christine Westbrook at 202-551-5019 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Miguel Vega, Esq.