SEC Comment Letter for TECHPRECISION CORP (TPCS) (CIK 0001328792) (TPCS) — Apr 15, 2010

TECHPRECISION CORP (TPCS) (CIK 0001328792)
Date: April 15, 2010 · CIK: 0001328792 · Accession: 0000000000-10-020555

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 15, 2010

Author

Terence O'Brien

Form

UPLOAD

Company

TECHPRECISION CORP (TPCS) (CIK 0001328792)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631

DIVISION OF CORPORATION FINANCE

Mail Stop 4631 April 15, 2010

via U.S. mail and facsimile

Louis A. Winoski, Chief Executive Officer Techprecision Corporation 1 Bella Drive Westminster, MA 01473 RE: Techprecision Corporation Form 10-K for the Fiscal Year Ended March 31, 2009 Filed June 25, 2009 Form 10-Q for the Fiscal Qu arter Ended September 30, 2009 File No. 51378 Dear Mr. Winoski: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
April 15, 2010

via U.S. mail and facsimile

Louis A. Winoski, Chief Executive Officer  Techprecision Corporation  1 Bella Drive Westminster, MA 01473
 RE: Techprecision Corporation
  Form 10-K for the Fiscal Year Ended March 31, 2009
  Filed June 25, 2009   Form 10-Q for the Fiscal Qu arter Ended September 30, 2009
  File No. 51378
Dear Mr. Winoski:
 We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely,
           T e r e n c e  O ’ B r i e n          A c c o u n t i n g  B r a n c h  C h i e f

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