SEC Comment Letter for CPS TECHNOLOGIES (CPSH) — Oct 11, 2007
CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Oct. 11, 2007 · CIK: 0000814676 · Accession: 0000000000-07-049733
AI Filing Summary & Sentiment
File numbers found in text: 000-16088
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 October 11, 2007 via U.S. mail and facsimile Mr. Grant C. Bennett President and Treasurer CPS Technologies Corporation 111 South Worcester Street P.O. Box 338 Chartley, MA 02712-0338 RE: CPS Technologies Corporation Form 10-K for the Fiscal Year ended December 30, 2006 Filed March 30, 2007 Form 10-Q for the Fiscal Quarter ended June 30, 2007 Filed August 8, 2007 File No. 000-16088
Dear Mr. Bennett:
We have completed our review of these filings and have no further comments at this time.
If you have any further questions regard ing our review of your filings, please direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to Melissa Rocha, Staff Accountan t, at (202) 551-3854, or to the undersigned at (202) 551- 3355. S i n c e r e l y , T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
October 11, 2007
via U.S. mail and facsimile
Mr. Grant C. Bennett President and Treasurer
CPS Technologies Corporation
111 South Worcester Street
P.O. Box 338 Chartley, MA 02712-0338
RE: CPS Technologies Corporation
Form 10-K for the Fiscal Year ended December 30, 2006 Filed March 30, 2007 Form 10-Q for the Fiscal Quarter ended June 30, 2007
Filed August 8, 2007
File No. 000-16088
Dear Mr. Bennett:
We have completed our review of these filings and have no further comments at
this time.
If you have any further questions regard ing our review of your filings, please
direct them to Ryan Rohn, Staff Accountant, at (202) 551-3739 or, in his absence, to
Melissa Rocha, Staff Accountan t, at (202) 551-3854, or to the undersigned at (202) 551-
3355. S i n c e r e l y , T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f