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Correspondence 0001104659-25-007185 from TECHPRECISION CORP (TPCS) (CIK 0001328792) (TPCS)

TECHPRECISION CORP (TPCS) (CIK 0001328792)
Date: Jan. 29, 2025 · CIK: 0001328792 · Accession: 0001104659-25-007185

AI Filing Summary & Sentiment

File numbers found in text: 333-279091

Date
January 29, 2025
Author
TechPrecision Corporation
Form
CORRESP
Company
TECHPRECISION CORP (TPCS) (CIK 0001328792)

Letter

VIA EDGAR

January 29, 2025

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sarah Sidwell

Geoffrey Kruczek

Re: TechPrecision Corporation

Registration Statement on Form S-1 (File No. 333-279091)

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, TechPrecision Corporation (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:30 p.m. Eastern time, on January 31, 2025, or as soon thereafter as practicable. The Registrant hereby also authorizes Cecil Martin and Andrew Terjesen of McGuireWoods LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Andrew Terjesen at (704) 343-2024.

Thank you for your assistance in this matter.

Very truly yours,
TechPrecision Corporation

Show Raw Text
CORRESP
1
filename1.htm

VIA EDGAR

January 29, 2025

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
     Sarah Sidwell

    Geoffrey Kruczek

    Re:
    TechPrecision Corporation

    Registration Statement on Form S-1 (File
    No. 333-279091)

    Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, TechPrecision Corporation (the “Registrant”) hereby requests that the Securities
and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement
on Form S-1 (as amended, the “Registration Statement”) so that the Registration Statement will be declared effective
as of 4:30 p.m. Eastern time, on January 31, 2025, or as soon thereafter as practicable. The Registrant
hereby also authorizes Cecil Martin and Andrew Terjesen of McGuireWoods LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement
has been declared effective, please orally confirm that event with Andrew Terjesen at (704) 343-2024.

Thank you for your assistance
in this matter.

    Very truly yours,

    TechPrecision Corporation

    By:
    /s/ Alexander Shen

    Name:
    Alexander Shen

    Title:
    Chief Executive Officer

    cc:

    Cecil Martin

    Andrew Terjesen

    McGuireWoods LLP

Phone
978-874-0591 | Fax 978-874-2748 | www.TechPrecision.com

1
Bella Drive | Westminster, MA | 01473