SEC Comment Letter 0000000000-24-008944 to CPS TECHNOLOGIES CORP/DE/ (CPSH)
CPS TECHNOLOGIES CORP/DE/
Date: Aug. 5, 2024 · CIK: 0000814676 · Accession: 0000000000-24-008944
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File numbers found in text: 001-36807
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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