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November 22, 2024

TechPrecision Corporation

1 Bella Drive

Westminster, MA 01473

VIA EDGAR TRANSMISSION

Office of Mergers & Acquisitions

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Christina Chalk

    Eddie Kim

RE: TechPrecision Corporation (the “Company”)

PREC14A filed October 23, 2024

File No. 1-41698

Dear Ms. Chalk and Mr. Kim,

This correspondence responds to comments the Company
received from the staff of the U.S. Securities and Exchange Commission (the “Staff” or the “Commission”) on October
31, 2024, with respect to the Company’s preliminary proxy statement on Schedule 14A filed October 23, 2024 (the “Proxy Statement”).
To assist in your review, we have retyped the text of the Staff’s comments in bold italics below. Please note that all references
to page numbers in our responses refer to the page numbers of the Proxy Statement. Capitalized terms used in our responses below that
are not otherwise defined have the meanings ascribed to them in the Proxy Statement.

The Company’s responses to your comments are as follows:

General

1. Please mark the proxy statement and form of proxy as "preliminary." See Rule 14a-6(e)(1).

The Company acknowledges the Staff’s comment
and will ensure that subsequent filings are marked correctly, including when filing the revised Proxy Statement.

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Vote Required for Action, page 4

2. Your disclosure indicates that brokers will have discretionary authority to vote on the ratification of Marcum LLP. In your
response letter, please explain the basis for your belief that brokers solicited by the Wynnefield Group will have discretion on any matters
to be voted upon at the annual meeting, or revise.

The Company respectfully acknowledges the
Staff’s comment and has revised the disclosure on pages 2 and 4 of the Proxy Statement accordingly to clarify that because of
the contested nature of the solicitation, without a stockholder’s voting instructions, a stockholder’s broker, bank or
other nominee does not have discretion to vote a stockholder’s shares with respect to the ratification of CBIZ as the
Company’s auditor, if such stockholder’s broker, bank or other nominee provides it with both the Wynnefield
Group’s proxy materials and the Company’s proxy materials.

Proxy Contest, page 5

3. We note the following disclosure: "IF YOU WISH TO VOTE AS RECOMMENDED BY THE BOARD, THEN YOU SHOULD ONLY SUBMIT WHITE UNIVERSAL
PROXY CARDS." This statement is confusing, since shareholders may vote for some or all of the Company's nominees and other proposals
using the Wynnefield Group's proxy card. Please revise to clarify.

The Company acknowledges the Staff’s comment
and has revised the disclosure on page 5 of the Proxy Statement to clarify that, while a stockholder may use the Wynnefield Group’s
universal proxy card for some or all of the Company’s nominees and other proposals, if a stockholder wants to vote as recommended
by the Board, using the Company’s universal proxy card will facilitate that intent in cases where the stockholder has submitted
a proxy card or voting instructions, but not indicated a choice with respect to any of the director nominees and/or one or more of the
Company’s other proposals, since to the extent the proxy has discretionary authority to vote where a choice is not indicated the
Company’s proxy would vote according to the Board’s recommendation, but there is no guarantee the Wynnefield Group’s
proxy would do the same. For the avoidance of doubt, the Company understands that as long as a stockholder indicates at least one vote
FOR or WITHHOLD with respect to the director nominees, the proxy would not have discretion to vote with respect to any other director
nominee on the universal proxy card.

4. Refer to the following statement on page 5 and our last comment above: "If you vote 'WITHHOLD' with respect to either of
the Wynnefield Nominees using the proxy card sent to you by the Wynnefield Group, then your vote will not be counted as a vote for any
of the director nominees recommended by the Board, but will result in the revocation of any previous vote you may have cast on the WHITE
universal proxy card." This disclosure is confusing, since shareholders may vote "FOR" the Company nominees on the Wynnefield
Group's proxy card, while also marking "WITHHOLD" as to the Wynnefield Nominees on that card. Please revise to clarify.

The Company acknowledges the Staff’s comment
and has revised page 5 of the Proxy Statement to clarify in the disclosure.

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Corporate Governance, page 7

5. Please revise your disclosure on pages 7 and 8. Your disclosure states on page 7 the following: "For biographical information
regarding Mr. Shen, please see 'Board's Directors/Nominees' above" (emphasis added). It appears, however, that the descriptions of
John A. Moore and Walter M. Schenker, both of whom do not appear to be executive officers, and Alexander Shen are on page 8 under "Executive
Officers."

The Company acknowledges the Staff’s comment
and has revised pages 7 and 8 the Proxy Statement to correct the typographical error that caused the “Executive Officers”
section to appear in the middle of the “Board’s Directors/Nominees” section.

Security Ownership of Certain Beneficial Owners and Management,
page 14

6. We note the following disclosure: "There are no individuals or entities known by TechPrecision (through their Section 13
filings), excluding directors and Named Executive Officers, to own more than 5% of the outstanding Common Stock as of, 2024." However,
Schedule 13D filed on July 2, 2024, by Wynnefield Partners Small Cap Value, L.P. I, among others, reflects that the filers as a group
owns more than 5% of the Common Stock. The Wynnefield Group's preliminary proxy statement, filed on October 28, 2024, also states that
"[a]s of July 2, 2024, the Soliciting Group beneficially owned approximately 7% of the Common Stock outstanding in the aggregate."
Please revise, or advise.

The Company acknowledges the Staff’s comment
and has revised page 14 of the Proxy Statement to include the holdings of the Wynnefield Group as reported in the Schedule 13D filed
on July 2, 2024 by Wynnefield Partners Small Cap Value, L.P. I.

If you have any questions or require further information,
please contact Richard Roomberg at 978-883-5108 or RoombergR@Ranor.com.

    Very truly yours,

    /c/ Alexander Shen

    Alexander Shen, Chief Executive Officer

TechPrecision Corporation

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