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SEC Company Response from TECHPRECISION CORP (TPCS) (CIK 0001328792) (TPCS) — Oct 3, 2007

TECHPRECISION CORP (TPCS) (CIK 0001328792)
Date: Oct. 3, 2007 · CIK: 0001328792 · Accession: 0001144204-07-052649

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File numbers found in text: 333-133509

Date
Oct. 3, 2007
Author
James G. Reindl
Form
CORRESP
Company
TECHPRECISION CORP (TPCS) (CIK 0001328792)

Letter

Techprecision Corporation

Bella Drive

Westminster, MA 01473

October 3, 2007

VIA FACSIMILE AND EDGAR

Susann Reilly, Staff Attorney

Division of Corporation Finance

Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Re:

Techprecision Corporation

Registration Statement on Form SB-2

File No. 333-133509

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Techprecision Corporation (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 3:00 p.m., Eastern Time, on Wednesday, October 3, 2007, or as soon thereafter as possible.

We hereby acknowledge the following:

·

that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

TECHPRECISION CORPORATION

By: /s/ James G. Reindl

Name: James G. Reindl

Title: Chief Executive Officer

Show Raw Text
CORRESP
1
filename1.htm

    Techprecision
      Corporation

    Bella
      Drive

    Westminster,
      MA 01473

    October
      3, 2007

    VIA
      FACSIMILE AND EDGAR

    Susann
      Reilly, Staff Attorney

    Division
      of Corporation Finance

    Securities
      and Exchange Commission

    100
      F
      Street, N.E.

    Washington,
      D.C. 20549

              Re:

              Techprecision
                Corporation

              Registration
                Statement on Form SB-2

              File
                No. 333-133509

    Ladies
      and Gentlemen:

    Pursuant
      to Rule 461 of the General Rules and Regulations under the Securities Act of
      1933, as amended (the “Act”), Techprecision
      Corporation (the “Company”) respectfully requests that the effective date of the
      registration statement referred to above be accelerated so that it will become
      effective at 3:00 p.m., Eastern Time, on Wednesday, October 3, 2007, or as
      soon
      thereafter as possible.

    We
      hereby
      acknowledge the following:

              ·

              that
                should the Commission or the staff, acting pursuant to delegated
                authority, declare the filing effective, it does not foreclose the
                Commission from taking any action with respect to the
                filing;

              ·

              the
                action of the Commission or the staff, acting pursuant to delegated
                authority, in declaring the filing effective, does not relieve the
                Company
                from its full responsibility for the adequacy and accuracy of the
                disclosure in the filing; and

              ·

              the
                Company may not assert staff comments and the declaration of effectiveness
                as a defense in any proceeding initiated by the Commission or any
                person
                under the federal securities laws of the United States.

              TECHPRECISION
                CORPORATION

              By:
                /s/ James
                G. Reindl

              Name:
                James G.
                Reindl

              Title:
                Chief Executive Officer