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
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File numbers found in text: 333-282266
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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.