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SEC Comment Letter 0000000000-24-010848 to CPS TECHNOLOGIES CORP/DE/ (CPSH)

CPS TECHNOLOGIES CORP/DE/
Date: Sept. 24, 2024 · CIK: 0000814676 · Accession: 0000000000-24-010848

AI Filing Summary & Sentiment

File numbers found in text: 333-282266

Date
September 24, 2024
Author
Not clearly detected
Form
UPLOAD
Company
CPS TECHNOLOGIES CORP/DE/

Letter

September 24, 2024 Brian Mackey Chief Executive Officer CPS Technologies Corp. 111 South Worcester Street Norton, MA 02766 Re:CPS Technologies Corp. Registration Statement on Form S-3 Filed September 20, 2024 File No. 333-282266 Dear Brian Mackey: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Patrick Fullem at 202-551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Thomas B. Rosedale, Esq.

Show Raw Text
September 24, 2024
Brian Mackey
Chief Executive Officer
CPS Technologies Corp.
111 South Worcester Street
Norton, MA 02766
Re:CPS Technologies Corp.
Registration Statement on Form S-3
Filed September 20, 2024
File No. 333-282266
Dear Brian Mackey:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Thomas B. Rosedale, Esq.