SEC Comment Letter for TECHPRECISION CORP (TPCS) (CIK 0001328792) (TPCS) — Dec 10, 2012
TECHPRECISION CORP (TPCS) (CIK 0001328792)
Date: Dec. 10, 2012 · CIK: 0001328792 · Accession: 0000000000-12-066432
AI Filing Summary & Sentiment
Reasoning
Letter
December 10 , 2012 Via E -mail Mr. Richard F. Fitzgerald Chief Financial Officer TechPrecision Corporation 3477 Corporate Parkway, Suite 140 Center Valley, PA 18034
Re: TechPrecision Corporation Forms 10 -K and 10 -K/A Filed July 16, 2012 File No. 0 -51378
Dear Mr. Fitzgerald:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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December 10 , 2012 Via E -mail Mr. Richard F. Fitzgerald Chief Financial Officer TechPrecision Corporation 3477 Corporate Parkway, Suite 140 Center Valley, PA 18034 Re: TechPrecision Corporation Forms 10 -K and 10 -K/A Filed July 16, 2012 File No. 0 -51378 Dear Mr. Fitzgerald: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief