<SEC-DOCUMENT>0001104659-22-118560.txt : 20221114
<SEC-HEADER>0001104659-22-118560.hdr.sgml : 20221114
<ACCEPTANCE-DATETIME>20221114161519
ACCESSION NUMBER:		0001104659-22-118560
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20220930
FILED AS OF DATE:		20221114
DATE AS OF CHANGE:		20221114
EFFECTIVENESS DATE:		20221114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TECHPRECISION CORP
		CENTRAL INDEX KEY:			0001328792
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED STRUCTURAL METAL PRODUCTS [3440]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-51378
		FILM NUMBER:		221385543

	BUSINESS ADDRESS:	
		STREET 1:		1 BELLA DRIVE
		CITY:			WESTMINSTER
		STATE:			MA
		ZIP:			01473
		BUSINESS PHONE:		978-874-0591

	MAIL ADDRESS:	
		STREET 1:		1 BELLA DRIVE
		CITY:			WESTMINSTER
		STATE:			MA
		ZIP:			01473

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Techprecision CORP
		DATE OF NAME CHANGE:	20060309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LOUNSBERRY HOLDINGS II INC
		DATE OF NAME CHANGE:	20050531
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>tm2229885d2_nt10q.htm
<DESCRIPTION>NT 10-Q
<TEXT>
<HTML>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt; color: #231F20"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 149.7pt 0pt 151.95pt; text-align: center; color: #231F20"><B>SECURITIES
AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 149.65pt 0pt 151.95pt; text-align: center; color: #231F20"><B>Washington,
D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 149.6pt 0pt 151.95pt; text-align: center; color: #231F20">FORM 12b-25</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 149.6pt 0pt 151.95pt; text-align: center; color: #231F20">NOTIFICATION
OF LATE FILING</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 1.15in; text-indent: -74.75pt"><FONT STYLE="color: #231F20"><I>(Check
one):</I> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form
10-K &nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form 20-F&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form
11-K &nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form 10-Q &nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form
10-D &nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form N-SAR</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 1.15in; text-indent: 0in">&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="color: #231F20">Form
N-CSR</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.05pt; color: #231F20">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.05pt; color: rgb(35,31,32)">For Period Ended: <U>September 30,
2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT> <FONT STYLE="color: #231F20">Transition
Report on Form 10-K</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT> <FONT STYLE="color: #231F20">Transition
Report on Form 20-F</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT> <FONT STYLE="color: #231F20">Transition
Report on Form 11-K</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT> <FONT STYLE="color: #231F20">Transition
Report on Form 10-Q</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT> <FONT STYLE="color: #231F20">Transition
Report on Form N-SAR</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1.5pt 0pt 102.55pt"><FONT STYLE="color: #231F20">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.05pt"><FONT STYLE="color: #231F20">For the Transition Period
Ended: <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 80.05pt">&nbsp;</P>

<P STYLE="border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.9pt 0pt 3pt; text-align: center; color: #231F20"><I>Read Instruction
(on back page) Before Preparing Form. Please Print or Type.</I></P>

<P STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 3.05pt 0pt 3pt; text-align: center; color: #231F20"><B>Nothing in this
form shall be construed to imply that the Commission has veri&filig;ed any information contained herein.</B></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">If the noti&#64257;cation relates to a portion
of the &#64257;ling checked above, identify the Item(s) to which the noti&#64257;cation relates:</P>

<P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">PART I &#8212; REGISTRANT INFORMATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TechPrecision Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">Full Name of Registrant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Not Applicable</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">Former Name if Applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1 Bella Drive</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Westminster, Massachusetts 01473</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">Address of Principal
Executive Office (Street and Number)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">City, State and Zip Code</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">PART II &#8212; RULES 12b-25(b) AND
(c)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">If
the subject report could not be &#64257;led without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed. (Check box if appropriate)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.6pt 0pt 8.05pt; color: #231F20">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 10%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 90%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; text-indent: -0.5in; color: #231F20">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; text-indent: -0.5in; color: #231F20">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR,
    or portion thereof, will be &#64257;led on or before the &#64257;fteenth calendar day following the prescribed due date; or the subject
    quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be &#64257;led
    on or before the &#64257;fth calendar day following the prescribed due date; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; text-indent: -0.5in; color: #231F20">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 5.6pt 0pt 8.05pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8.1pt; color: #231F20">PART III &#8212; NARRATIVE</P>




<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.7pt; color: #231F20">State below in reasonable detail why
Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be &#64257;led within the prescribed
time period.</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As previously disclosed, the registrant
completed the acquisition of STADCO, a California corporation, on August 25, 2021 (the &#8220;Acquisition&#8221;). This led to previously
disclosed delays in preparing and finalizing the financial statements for the fiscal year ended March 31, 2022, resulting in the registrant
filing its Annual Report on Form 10-K containing such financial statements on August 10, 2022. That delay dramatically shortened the period
of time during which the registrant could prepare and finalize its financial statements for quarter ended June 30, 2022, resulting in
the filing of the registrant&#8217;s Quarterly Report on Form 10-Q for its first fiscal quarter on September 15, 2022, which again shortened
the period of time during which the registrant could prepare its financial statements and disclosures for the quarter ended September
30, 2022. Not only did the Acquisition result in the registrant having to consolidate the financial information of the business acquired
into its financial statements and notes related thereto, as well as the adoption of a segment reporting structure, but the Acquisition
also resulted in a number of significant operational changes for the registrant, including changes in the industries and geographies in
which the Company operates.&nbsp;These factors have together resulted in the registrant being unable to file the Form 10-Q for the fiscal
quarter ended September 30, 2022 within the prescribed time. The registrant expects that the financial statements and requisite review
will be completed and the Form 10-Q finalized in order to file the report within the 5-day extension period provided by Rule 12b-25.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.75pt; color: #231F20">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.75pt; color: #231F20">PART IV &#8212; OTHER INFORMATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; color: #231F20"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Name and telephone number of person to contact in regard to this noti&#64257;cation</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 95%; margin-left: 0.25in">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Thomas Sammons</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">(978)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 32%">874-0591</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">(Name)</TD><TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Area Code)</TD><TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Telephone Number)</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; color: #231F20"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt; color: #231F20">(2)</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.15pt"><FONT STYLE="font-size: 10pt; color: #231F20">Have
all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment
Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to &#64257;le such report(s)
been &#64257;led? If answer is no, identify report(s).&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No</FONT>&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; color: #231F20"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify; padding-right: 9.15pt">Is it anticipated that any signi&#64257;cant change in results of operations from
the corresponding period for the last &#64257;scal year will be re&#64258;ected by the earnings statements to be included in the subject
report or portion thereof?</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 401.7pt">Yes&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 401.7pt">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; color: #231F20">If so, attach an explanation of the anticipated
change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be
made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; color: #231F20">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">TechPrecision Corporation (the &#8220;Company&#8221;)
anticipates that, due to the Acquisition, there will be a significant change in results of operations from the quarterly and six months
period ended September 30, 2021. The Company expects to report that net sales for the three and six months ended September 30, 2022 were
approximately $8.5 million and $15.6 million, respectively. The Company expects to report that selling, general and administrative expenses
for the three and six months ended September 30, 2022 were approximately $1.8 million and $3.2 million, respectively. The Company expects
to report net income of $0.4 million and a net loss of $0.1 million for the three and six months ended September 30, 2022, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All financial results for the three and six months
ended September 30, 2022 included above are preliminary, have not been reviewed or audited, are based upon the Company&#8217;s estimates,
and were prepared prior to the completion of the Company&#8217;s financial statement close process. The preliminary financial results
should not be viewed as a substitute for the Company&#8217;s full third quarter results, do not present all information necessary for
an understanding of the Company&#8217;s financial performance as of and for the three and six months ended September 30, 2022 and should
not be considered final until the Company files its Quarterly Report on Form 10-Q for the quarter ended September 30, 2022. During the
course of the preparation of the Company&#8217;s financial statements as of and for the three and six months ended September 30, 2022,
the Company may identify items that could cause its final reported results to be materially different from the preliminary financial information
set forth above. Accordingly, undue reliance should not be placed on this preliminary data.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.7pt; text-indent: 12.3pt"><B>Cautionary Note Regarding Forward-Looking
Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.7pt; text-indent: 12.3pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This Form 12b-25 contains forward-looking
statements that involve risks and uncertainties. Forward-looking statements give our current expectations of forecasts of future
events. All statements other than statements of current or historical fact contained in this filing, including statements regarding
our preliminary financial results for the three and six months ended September 30, 2022, <FONT STYLE="background-color: white">expectations
about the timing of the completion of the Company&#8217;s financial statements for the fiscal quarter ended September 30, 2022, </FONT>our
future financial position, business strategy, new products, budgets, liquidity, cash flows, projected costs, regulatory approvals or
the impact of any laws or regulations applicable to us, and plans and objectives of management for future operations, are
forward-looking statements. The words &#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;continue,&#8221; &#8220;should,&#8221;
 &#8220;estimate,&#8221; &#8220;expect,&#8221; &#8220;intend,&#8221; &#8220;may,&#8221; &#8220;plan,&#8221; &#8220;project,&#8221;
 &#8220;will,&#8221; and similar expressions, as they relate to us, are intended to identify forward-looking statements. We have
based these forward-looking statements on our current expectations about future events. While we believe these expectations are
reasonable, such forward-looking statements are inherently subject to risks and uncertainties, many of which are beyond our control.
Given these risks and uncertainties, you are cautioned not to place undue reliance on such forward-looking statements. The
forward-looking statements included in this filing are made only as of the date hereof. We do not undertake any obligation to update
any such statements or to publicly announce the results of any revisions to any of such statements to reflect future events or
developments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TechPrecision Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">(Name of Registrant as Speci&#64257;ed
in Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.7pt; color: #231F20">has caused this noti&#64257;cation to be
signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.7pt">&nbsp;</P>

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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0.25in; width: 50%; color: #231F20">Date: November 14, 2022</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; color: #231F20; text-align: left">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; color: #231F20; text-align: left">/s/ Thomas Sammons</TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #231F20; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #231F20; text-align: left">Thomas Sammons, Chief Financial Officer</TD></TR>
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