SEC Company Response from CPS TECHNOLOGIES (CPSH) — Nov 24, 2015
CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Nov. 24, 2015 · CIK: 0000814676 · Accession: 0000814676-15-000050
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File numbers found in text: 333-208091
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CORRESP 1 filename1.htm CPS TECHNOLOGIES CORP. 111 South Worcester Street Norton, MA 02766 November 24, 2015 Via EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington D.C. 20549 Attention: Jay Ingram Legal Branch Chief, Office of Manufacturing and Construction Division of Corporation Finance Mail Stop 4631 Re: CPS Technologies Corp. Registration Statement on Form S-3 filed November 18, 2015 File Number 333-208091 Dear Mr. Ingram: I respectfully request acceleration of the effective date of the Registration Statement on Form S-3 filed on November 18, 2015, File No. 333-208091 (the “Filing”), to 9:00 am Eastern Time, Monday, November 30, 2015. I acknowledge on behalf of CPS Technologies Corp. that (a) should the Commission or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing; (b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective does not relieve CPS from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and (c) CPS may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Thank you for your assistance. Very truly yours, By: /s/Ralph M Norwood Ralph M Norwood Chief Financial Officer