SEC Comment Letter for CPS TECHNOLOGIES (CPSH) — Aug 5, 2024

CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Aug. 5, 2024 · CIK: 0000814676 · Accession: 0000000000-24-008944

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File numbers found in text: 001-36807

Date

August 5, 2024

Author

Charles K. Griffith Jr.

Form

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Company

CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)

Letter

August 5, 2024 Charles K. Griffith Jr. Chief Financial Officer CPS Technologies Corp. 111 South Worcester Street Norton, MA 02766-2102 Re:CPS Technologies Corp. Form 10-K for the Fiscal Year Ended December 30, 2023 File No. 001-36807 Dear Charles K. Griffith Jr.: 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

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August 5, 2024
Charles K. Griffith Jr.
Chief Financial Officer
CPS Technologies Corp.
111 South Worcester Street
Norton, MA 02766-2102
Re:CPS Technologies Corp.
Form 10-K for the Fiscal Year Ended December 30, 2023
File No. 001-36807
Dear Charles K. Griffith Jr.:
            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

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