SEC Company Response from TECHPRECISION (TPCS) — Dec 9, 2025
TECHPRECISION CORP
Date: Dec. 9, 2025 · CIK: 0001328792 · Accession: 0001104659-25-119554
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291711
Letter
TechPrecision Corporation
1 Bella Drive
Westminster, MA 01473
VIA EDGAR
December 9, 2025
Office of Manufacturing
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
Re:
TechPrecision Corporation Registration Statement on Form S-1 (File No. 333-291711) 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 December 11, 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 (919) 835-5977.
Thank you for your assistance in this matter.
Very truly yours,
TechPrecision Corporation
Show Raw Text
CORRESP 1 filename1.htm TechPrecision Corporation 1 Bella Drive Westminster, MA 01473 VIA EDGAR December 9, 2025 Office of Manufacturing Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Erin Donahue Re: TechPrecision Corporation Registration Statement on Form S-1 (File No. 333-291711) 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 December 11, 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 (919) 835-5977. Thank you for your assistance in this matter. Very truly yours, TechPrecision Corporation /s/ Phillip E. Podgorski Name: Phillip E. Podgorski Title: Chief Financial Officer cc: Alexander Shen, Chief Executive Officer TechPrecision Corporation Cecil Martin Andrew Terjesen McGuireWoods LLP