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
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CORRESP
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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