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
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File numbers found in text: 333-279091
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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