Temperature is an important environmental factor for phytoplankton. Phytoplankton growth, metabolism, biodiversity, productivity, and distribution are influenced by temperature-driven nutrient stratification and mixing, as well as species’ optimal growth temperatures. There have been a number of studies focused on physiological and biochemical mechanisms of environmental–biological interactions in diatoms, yet the underlying transcriptional regulators remain limited. Here, we performed an RNA-seq-based gene expression analysis to explore the Skeletonema marinoi (isolated from Jiaozhou Bay of Qingdao, 36.13°N, 120.16°E on July 5th, 2013) cellular responses induced by low temperature (12 °C). Digital gene expression profiling of S. marinoi generated 20,319 unigenes, of which 573 differentially expressed genes appeared in the low-temperature treatment group. According to GO and KEGG enrichment analysis, different genes were involved in ten metabolic and biosynthesis pathways: ribosome, lipid, porphyrin, and chlorophyll metabolism showed strong transcriptional cold tolerances. The regulation of genes related to translation processes (e.g., pentatricopeptide repeat), fatty acid metabolism (e.g., acyl-CoA synthetase), and photosynthesis (e.g., porphyrin enzymes) provides new molecular-level insight into cold stress responses in eukaryotic marine phytoplankton. Our study suggests that this Skeletonema species could be a potential candidate for understanding the fate of thermo-sensitive diatom communities and oceanic ecosystems facing climate change.