December 13, 2018 Kevin C. Nash Chief Financial Officer Gentex Corporation 600 N. Centennial Street Zeeland, Michigan 49464 Re: Gentex Corporation Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 21, 2018 File No. 000-10235 Dear Mr. Nash: 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 Transportation and Leisure