<SEC-DOCUMENT>0001104659-24-115971.txt : 20241108
<SEC-HEADER>0001104659-24-115971.hdr.sgml : 20241108
<ACCEPTANCE-DATETIME>20241108172039
ACCESSION NUMBER:		0001104659-24-115971
CONFORMED SUBMISSION TYPE:	S-1/A
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20241108
DATE AS OF CHANGE:		20241108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TECHPRECISION CORP
		CENTRAL INDEX KEY:			0001328792
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED STRUCTURAL METAL PRODUCTS [3440]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		S-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-279091
		FILM NUMBER:		241441902

	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>
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<DESCRIPTION>FORM S-1/A
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<P STYLE="margin: 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>As filed with the Securities and Exchange
Commission on November&#8239;8, 2024</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"> <B>Registration Statement No.&#8239;333-279091</B> </P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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

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

<P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&#8239;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <FONT STYLE="text-transform: uppercase"><B>Amendment
No.&#8239;1</B></FONT> </P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <FONT STYLE="text-transform: uppercase"><B>Form&#8239;S-1</B></FONT> </P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="border-top: Black 0.5pt solid; font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TechPrecision
Corporation</B></P>

<P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Exact name
of registrant as specified in its charter)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 34%"><B>Delaware</B></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&#8239;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 32%"><B>3440</B></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 1%">&#8239;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center; width: 32%"><B>51-0539828</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(State or Other Jurisdiction of</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Incorporation or Organization)</I></P></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&#8239;</TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Primary Standard Industrial</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Classification Code Number)</I></P></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&#8239;</TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(I.R.S. Employer</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Identification Number)</I></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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, MA 01473</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(978) 874-0591</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Address, including zip code, and telephone
number, including area code, of registrant&rsquo;s principal executive offices)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(978) 874-0591</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Name, address, including zip code, and telephone
number,</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>including area code, of agent for service)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cecil E. Martin,&#8239;III</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>500 East Pratt Street, Suite&#8239;1000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Baltimore, MD 21202</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Approximate date of commencement of proposed sale to the public</B>:
From time to time after this registration statement becomes effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If any of the securities being registered on this Form&#8239;are to
be offered on a delayed or continuous basis pursuant to Rule&#8239;415 under the Securities Act of 1933 check the following box:&#8239;&#8239;<FONT STYLE="font-family: Wingdings">&#120;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If this Form&#8239;is filed to register additional securities for an
offering pursuant to Rule&#8239;462(b)&#8239;under the Securities Act, please check the following box and list the Securities Act registration
statement number of the earlier effective registration statement for the same offering.&#8239;&#8239;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If this Form&#8239;is a post-effective amendment filed pursuant to
Rule&#8239;462(c)&#8239;under the Securities Act, check the following box and list the Securities Act registration statement number of
the earlier effective registration statement for the same offering.&#8239;&#8239;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If this Form&#8239;is a post-effective amendment filed pursuant to
Rule&#8239;462(d)&#8239;under the Securities Act, check the following box and list the Securities Act registration statement number of
the earlier effective registration statement for the same offering.&#8239;&#8239;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of
 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule&#8239;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt; width: 20%">Large&#8239;accelerated&#8239;filer</TD>
    <TD STYLE="padding: 0.25pt; width: 1%">&#8239;</TD>
    <TD STYLE="padding: 0.25pt; width: 51%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="padding: 0.25pt; width: 1%">&#8239;</TD>
    <TD STYLE="padding: 0.25pt; width: 25%">Accelerated&#8239;filer</TD>
    <TD STYLE="padding: 0.25pt; width: 1%">&#8239;</TD>
    <TD STYLE="padding: 0.25pt; width: 1%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt">&#8239;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt">&#8239;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt">&#8239;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt">Non-accelerated filer</TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt">Smaller&#8239;reporting&#8239;company</TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt">&#8239;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt">&#8239;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt">&#8239;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt">Emerging&#8239;growth&#8239;company</TD>
    <TD STYLE="padding: 0.25pt">&#8239;</TD>
    <TD STYLE="padding: 0.25pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section&#8239;7(a)(2)(B)&#8239;of the Securities Act.&#8239;&#8239;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>The Registrant hereby amends this registration statement on such
date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically
states that this registration statement shall thereafter become effective in accordance with Section&#8239;8(a)&#8239;of the Securities
Act or until this registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant
to said Section&#8239;8(a), may determine.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt; border-bottom: Black 2pt solid">&#8239;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&#8239;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #FF4338"><B>The information in this preliminary prospectus
is not complete and may be changed. These securities may not be sold until the registration statement filed with the Securities and Exchange
Commission is effective. This preliminary prospectus is not an offer to sell these securities and is not soliciting an offer to buy these
securities in any jurisdiction where the offer or sale is not permitted.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #FF4338"> <B>SUBJECT TO COMPLETION, DATED
NOVEMBER 8, 2024</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="border-top: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>&#8239;</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>Up to 986,100 Shares of Common Stock</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>Warrants to Purchase Up to 666,100 Shares
of Common Stock</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>Up to 666,100 Shares of Common Stock Underlying
the Warrants</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>Up to 19,983 Shares of Common Stock Underlying
the Placement Agent Warrants</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2427815d1_s1aimg001.jpg" ALT="">&#8239;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> This prospectus relates to the offer and sale
from time to time by the selling securityholders named in this prospectus (including their permitted transferees, donees, pledgees and
other successors-in-interest) (collectively, the &ldquo;Selling Securityholders&rdquo;) of: (i)&#8239;320,000 shares of our common stock,
par value $0.0001 per share that were issued pursuant to the termination provision of that certain Stock Purchase Agreement (the &ldquo;Votaw
Agreement&rdquo;), dated November&#8239;22, 2023, between the Company and Doerfer Corporation, an Iowa corporation; (ii)&#8239;666,100
shares of our common stock issued to certain investors (the &ldquo;Purchasers&rdquo;) in a private placement pursuant to that certain
Securities Purchase Agreement (the &ldquo;Purchase Agreement&rdquo;), dated July&#8239;3, 2024, between the Company and the Purchasers;
(iii)&#8239;the warrants (the &ldquo;Purchaser Warrants&rdquo;) to purchase up to 666,100 shares of common stock at an exercise price
of $3.45 per share issued to the Purchasers pursuant to the Purchase Agreement; (iv)&#8239;up to 666,100 shares of our common stock issuable
upon the exercise of the Purchaser Warrants; and (v)&#8239;up to 19,983 shares of our common stock issuable upon the exercise of warrants
(the &ldquo;Placement Agent Warrants&rdquo;, and together with the Purchaser Warrants, the &ldquo;Warrants&rdquo;) issued to Wellington
Shields&#8239;&amp; Co. LLC as placement agent (the &ldquo;Placement Agent&rdquo;) pursuant to the Placement Agent Agreement (the &ldquo;Placement
Agent Agreement&rdquo;) dated July&#8239;3, 2024 between the Company and the Placement Agent. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> We will not receive any proceeds from the sale
of shares of common stock or the Warrants by the Selling Securityholders pursuant to this prospectus. We will pay the expenses, other
than underwriting discounts and commissions and certain expenses incurred by the Selling Securityholders in disposing of the securities,
associated with the sale of securities pursuant to this prospectus. However, we will receive proceeds from the exercise of the Warrants,
if exercised on a cash basis, which proceeds we intend to use for general corporate purposes. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> We are registering the resale of the securities
described above pursuant to certain registration rights we have granted. Our registration of the resale of the securities covered by
this prospectus does not mean that the Selling Securityholders will offer or sell any of the securities. The Selling Securityholders
and any of their permitted transferees may offer, sell or distribute all or a portion of the securities covered by this prospectus in
a number of different ways and at varying prices. Additional information on the Selling Securityholders, and the times and manner in
which they may offer and sell the securities covered by this prospectus, is provided under &ldquo;Selling Securityholders&rdquo; and
&ldquo;Plan of Distribution&rdquo; in this prospectus. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> Our common stock is quoted for trading under
the symbol &ldquo;TPCS&rdquo; on The Nasdaq Capital Market. On November&#8239;7, 2024, the closing price of our common stock was $3.50
per share. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> There is no established trading market for
the Warrants. We do not intend to list the Warrants on any securities exchange or other trading market. We do not expect an active trading
market to develop for the Warrants. Without an active trading market, the liquidity of these securities will be limited. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You should read this prospectus and any prospectus
supplement or amendment carefully before you invest in our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Investing in our securities involves risks
that are described in the &ldquo;<I>Risk Factors</I>&rdquo; section beginning on page&#8239;6 of this prospectus.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Neither the Securities and Exchange Commission
nor any state securities commission has approved or disapproved of the securities to be issued under this prospectus or determined if
this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <B>The date of this prospectus is&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;,
2024.</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 93%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>ABOUT
    THIS PROSPECTUS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">i</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>PROSPECTUS
    SUMMARY</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>THE
    OFFERING</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_003">3</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>CAUTIONARY
    NOTE REGARDING FORWARD-LOOKING STATEMENTS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_005">M<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>ARKET
AND INDUSTRY DATA AND FORECASTS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>RISK
    FACTORS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>USE
    OF PROCEEDS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>DIVIDEND
    POLICY</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>DETERMINATION
    OF OFFERING PRICE</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>DESCRIPTION
    OF SECURITIES TO BE REGISTERED</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_011"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>PRIVATE
    PLACEMENT OF COMMON STOCK AND WARRANTS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_011">11</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_012"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>SELLING
    SECURITYHOLDERS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_012">12</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_013"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>MATERIAL
    UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_013">14</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_014"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>PLAN
    OF DISTRIBUTION</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_014">19</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_015"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>LEGAL
    MATTERS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_015">21</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_016"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>EXPERTS</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_016">21</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_017"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>WHERE
    YOU CAN FIND MORE INFORMATION</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_017">21</A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_018"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>INCORPORATION
    OF CERTAIN INFORMATION BY REFERENCE</U></FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><A HREF="#a_018">21</A></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>ABOUT THIS PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This prospectus is part of the registration statement
that we filed with the Securities and Exchange Commission, or the &ldquo;SEC,&rdquo; pursuant to which the Selling Securityholders named
herein may, from time to time, offer and sell or otherwise dispose of the shares of our common stock covered by this prospectus. As permitted
by the rules&#8239;and regulations of the SEC, the registration statement filed by us includes additional information not contained in
this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This prospectus and the documents incorporated
by reference into this prospectus include important information about us, the securities being offered and other information you should
know before investing in our securities. You should not assume that the information contained in this prospectus is accurate on any date
subsequent to the date set forth on the front cover of this prospectus or that any information we have incorporated by reference is correct
on any date subsequent to the date of the document incorporated by reference, even though this prospectus is delivered or shares of common
stock are sold or otherwise disposed of on a later date. It is important for you to read and consider all information contained in this
prospectus, including the documents incorporated by reference therein, in making your investment decision. You should also read and consider
the information in the documents to which we have referred you under &ldquo;<I>Where You Can Find More Information</I>&rdquo; and &ldquo;<I>Incorporation
of Certain Information by Reference</I>&rdquo; in this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You should rely only on this prospectus and the
information incorporated or deemed to be incorporated by reference in this prospectus. We have not, and the Selling Securityholders have
not, authorized anyone to give any information or to make any representation to you other than those contained or incorporated by reference
in this prospectus. If anyone provides you with different or inconsistent information, you should not rely on it. This prospectus does
not constitute an offer to sell or the solicitation of an offer to buy securities in any jurisdiction to any person to whom it is unlawful
to make such offer or solicitation in such jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Unless otherwise indicated, information contained
or incorporated by reference in this prospectus concerning our industry, including our general expectations and market opportunity, is
based on information from our own management estimates and research, as well as from industry and general publications and research,
surveys and studies conducted by third parties. Management estimates are derived from publicly available information, our knowledge of
our industry and assumptions based on such information and knowledge, which we believe to be reasonable. In addition, assumptions and
estimates of our and our industry&rsquo;s future performance are necessarily uncertain due to a variety of factors, including those described
in &ldquo;<I>Risk Factors</I>&rdquo; beginning on page&#8239;6 of this prospectus. These and other factors could cause our future performance
to differ materially from our assumptions and estimates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We and the Selling Securityholders take no responsibility
for, and can provide no assurance as to the reliability of, any other information that others may give you. This prospectus is an offer
to sell only the securities offered hereby and only under circumstances and in jurisdictions where it is lawful to do so. No dealer,
salesperson or other person is authorized to give any information or to represent anything not contained in this prospectus, any applicable
prospectus supplement or any free writing prospectuses prepared by or on behalf of us or to which we have referred you or are incorporated
by reference. This prospectus is not an offer to sell securities, and it is not soliciting an offer to buy securities, in any jurisdiction
where the offer or sale is not permitted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">For investors outside the United States: neither
we nor the Selling Securityholders have done anything that would permit this offering or possession or distribution of this prospectus
in any jurisdiction where action for that purpose is required, other than in the United States. Persons outside the United States who
come into possession of this prospectus must inform themselves about, and observe any restrictions relating to, the offering of our securities
and the distribution of this prospectus outside the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This prospectus contains summaries of certain
provisions contained in some of the documents described herein, but reference is made to the actual documents for complete information.
All of the summaries are qualified in their entirety by the actual documents. Copies of some of the documents referred to herein have
been filed, will be filed or will be incorporated by reference as exhibits to the registration statement of which this prospectus is
a part, and you may obtain copies of those documents as described in this prospectus under &ldquo;<I>Where You Can Find More Information</I>.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>This prospectus contains references to trademarks,
trade names and service marks belonging to other entities. Solely for convenience, trademarks, trade names and service marks referred
to in this prospectus may appear without the <FONT STYLE="font-size: 10pt">&reg;</FONT> or <FONT STYLE="font-size: 10pt">TM</FONT> symbols,
but such references are not intended to indicate, in any way, that the applicable licensor will not assert, to the fullest extent under
applicable law, its rights to these trademarks and trade names. We do not intend our use or display of other entities&rsquo; trade names,
trademarks or service marks to imply a relationship with, or endorsement or sponsorship of us by, any other entities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<DIV STYLE="padding: 3pt; border: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&#8239;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_002"></A>PROSPECTUS SUMMARY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>This summary highlights selected information
from this prospectus and does not contain all of the information that may be important to you in making an investment decision. This
summary is qualified in its entirety by the more detailed information included elsewhere in this prospectus and/or incorporated by reference
herein. Before making your investment decision with respect to our securities, you should carefully read this entire prospectus, including
the information in our filings with the SEC incorporated by reference into this prospectus.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>References in this prospectus to the &ldquo;Company,&rdquo;
 &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our&rdquo; and similar words refer to TechPrecision Corporation and its subsidiaries, unless
the context indicates otherwise, while references to &ldquo;TechPrecision&rdquo; refer to TechPrecision Corporation and not its subsidiaries.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Through our wholly owned subsidiaries, we are
a manufacturer of large-scale metal fabricated and machined precision components and equipment. These components are used in a variety
of markets, primarily defense and aerospace, and secondarily precision industrial. All our operations and customers are in the United
States, or &ldquo;U.S.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We work with our customers to manufacture components
in accordance with the customers&rsquo; drawings and specifications. Our work complies with specific military specifications and standards
as well as national and international codes and standards required by our customers. We believe that we have earned our reputation through
outstanding technical expertise, attention to detail, and a total commitment to quality and excellence in customer service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We are a Delaware corporation organized in February&#8239;2005
under the name Lounsberry Holdings II,&#8239;Inc. On February&#8239;24, 2006, we acquired all of the issued and outstanding capital stock
of our wholly owned subsidiary Ranor,&#8239;Inc., or &ldquo;Ranor.&rdquo; Ranor, together with its predecessors, has been in continuous
operation since 1956. On March&#8239;6, 2006, following the acquisition of Ranor, we changed our corporate name to TechPrecision Corporation.
<FONT STYLE="background-color: white">From February&#8239;24, 2006 until our acquisition of Stadco in August&#8239;2021, our primary business
was the business of Ranor.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On August&#8239;25, 2021, the Company completed
its acquisition of Stadco, a company in the business of manufacturing high-precision parts, assemblies and tooling for aerospace, defense,
research and commercial customers (the &ldquo;Stadco Acquisition&rdquo;). As a result of the Stadco Acquisition, Stadco became our wholly
owned indirect subsidiary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> The manufacturing operations of our Ranor subsidiary
are situated on approximately 65 acres in North Central Massachusetts. Leveraging our 145,000 square foot facilities, Ranor provides
a full range of custom solutions to transform material into precision finished welded components and precision finished machined components
up to 100 tons: manufacturing engineering, materials management and traceability, high-precision heavy fabrication (in-house fabrication
operations include cutting, press and roll forming, welding, heat treating, assembly, blasting and painting), heavy high-precision machining
(in-house machining operations include CNC programming, finishing, and assembly), QC inspection including portable CMM, NonDestructive
Testing, and final packaging. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> All manufacturing at Ranor is performed in
accordance with customer requirements. Ranor is an ISO 9001:2015 certificate holder. Ranor is a US defense-centric company with over
95% of its revenue in the defense sector. Ranor is registered and compliant with ITAR. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#8239;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<DIV STYLE="padding: 3pt; border: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> The manufacturing operations of our Stadco
subsidiary are situated in an industrial self-contained multi-building complex comprised of approximately 183,000 square feet under roof
in Los Angeles, California. Stadco manufactures large mission-critical components on several high-profile military aircraft, military
helicopter, and military space programs. Stadco has been a critical supplier to a blue-chip customer base that includes some of the largest
OEMs and prime contractors in the defense and aerospace industries. Stadco also manufactures tooling, molds, fixtures, jigs and dies
used in the production of defense-centric aircraft components. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> Our Stadco subsidiary, similar to Ranor, provides
a full range of custom solutions: manufacturing engineering, materials management and traceability, high-precision fabrication (in-house
fabrication operations include waterjet cutting, press forming, welding, and assembly) and high-precision machining (in-house machining
operations include CNC programming, finishing, and assembly), QC inspection including both fixed and portable CMM NonDestructive Testing,
and final packaging. In addition, Stadco features a large electron beam welding cell, and two NonDestructive Testing work cells, a unique
mission-critical technology set. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> All manufacturing at Stadco is performed in
accordance with customer requirements. Stadco is an AS 9100 D and ISO 9001:2015 certificate holder and a NADCAP NonDestructive Testing
certificate holder. Stadco is a US defense-centric company with over 60% of its revenue in the defense sector. Stadco is registered and
compliant with ITAR. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> We manufacture a variety of components in accordance
with our internal core competencies and external customer needs and requirements. We also provide manufacturing engineering services
to assist customers in optimizing their engineering designs for manufacturability. We do not design the components we manufacture; we
custom manufacture according to customer &ldquo;build-to-print&rdquo; requirements and specifications. Accordingly, we do not distribute
the components that we manufacture on the open market, and we do not market any products. We do not own the intellectual property rights
to any proprietary marketed product, and we do not manufacture in anticipation of orders. Our custom manufacturing operations do not
commence on any project before we receive and accept a customer&rsquo;s purchase order. We only accept contracts that cover specific
components within the capability of our resources. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> We primarily target repeating custom programs
with relatively mature and stable designs in order to provide long-term solutions for our customers. The multi-unit work is repeat work
or a single product with multiple quantity releases. Secondarily, our activities include a variety of both multi-unit and one-off requirements.
The one-off work is typically either a prototype or a unique, one-of-a-kind component. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> Changes in regulations and market demand for
our manufacturing expertise can be significant and sudden, and require us to adapt to the needs of the customers that we serve Understanding
this dynamic, we focus on the defense industry in order to reliably pivot with our defense customers to jointly develop the capability
to transform our workforce to manufacture components in accordance with our own and our external customers&rsquo; changing requirements. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> We primarily serve customers in the defense
and aerospace; secondarily in the nuclear, and precision industrial sectors. Within these sectors, we have manufactured custom components
for US Navy submarines and aircraft carriers, USMC military helicopters, US defense and civilian aerospace programs, and components for
nuclear power plants. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our executive offices are located at 1 Bella Drive,
Westminster, Massachusetts 01473, and our telephone number is (978) 874-0591. Our website is www.techprecision.com. Information on our
website, or any other website, is not incorporated by reference in this prospectus. We have included our website address in this prospectus
solely as an inactive textual reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<DIV STYLE="border: Black 1pt solid; padding: 3pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_003"></A>THE OFFERING</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; width: 38%"> <B>Shares of Common Stock that may be offered and sold from time to time by the Selling
    Securityholders named herein </B> </TD>
    <TD STYLE="padding: 0.25pt"> Up to an aggregate of 1,672,183 shares of our common stock, consisting of: (i)&#8239;320,000 shares
    of our common stock that were issued pursuant to the termination provision of the Votaw Agreement; (ii)&#8239;666,100 shares of our
    common stock issued to the Purchasers in a private placement pursuant to the Purchase Agreement; (iii)&#8239;up to 666,100 shares
    of common stock issuable upon the exercise of the Purchaser Warrants; and (iv)&#8239;up to 19,983 shares of our common stock issuable
    upon the exercise of the Placement Agent Warrants. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> &#8239; </TD>
    <TD STYLE="padding: 0.25pt"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> <B>Purchaser Warrants that may be offered and sold from time to time by the Selling Securityholders
    named herein </B> </TD>
    <TD STYLE="padding: 0.25pt"> Up to 666,100 Purchaser Warrants </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> &#8239; </TD>
    <TD STYLE="padding: 0.25pt"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> <B>Shares of common stock outstanding</B> </TD>
    <TD STYLE="padding: 0.25pt"> 9,617,525 shares of common stock as of October&#8239;31, 2024. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> &#8239; </TD>
    <TD STYLE="padding: 0.25pt"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> <B>Use of proceeds</B> </TD>
    <TD STYLE="padding: 0.25pt"> All of the shares of common stock offered by the Selling Securityholders pursuant to this prospectus
    will be sold by the Selling Securityholders for their respective accounts. We will not receive any of the proceeds from these sales.
    However, we will receive proceeds from the exercise of the Warrants, if exercised on a cash basis, which proceeds we intend to use
    for general corporate purposes. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> &#8239; </TD>
    <TD STYLE="padding: 0.25pt"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> <B>Plan of distribution</B> </TD>
    <TD STYLE="padding: 0.25pt"> The Selling Securityholders and any of their permitted transferees may offer, sell or distribute all
    or a portion of the securities covered by this prospectus in a number of different ways and at varying prices. Our registration of
    the resale of the securities covered by this prospectus does not mean that the Selling Securityholders will offer or sell any of
    the securities. See &ldquo;<I>Plan of Distribution</I>.&rdquo; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> &#8239; </TD>
    <TD STYLE="padding: 0.25pt"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> <B>Market for our common stock</B> </TD>
    <TD STYLE="padding: 0.25pt"> Our common stock is quoted for trading under the symbol &ldquo;TPCS&rdquo; on The Nasdaq Capital Market. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> &#8239; </TD>
    <TD STYLE="padding: 0.25pt"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt"> <B>Risk factors</B> </TD>
    <TD STYLE="padding: 0.25pt"> Any investment in the Common Stock offered hereby is speculative and involves a high degree of risk.
    You should carefully consider the information set forth under &ldquo;<I>Risk Factors</I>&rdquo; in this prospectus. </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> The number of shares of common stock to be
outstanding after this offering: </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol">&middot;</FONT> </TD><TD STYLE="text-align: justify"> excludes
                                            214,207 shares reserved for issuance under the 2016 TechPrecision Equity Incentive Plan; </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol">&middot;</FONT> </TD><TD STYLE="text-align: justify"> excludes
                                            587,500 shares issuable upon the exercise of options to purchase common stock at a weighted
                                            average exercise price of $1.65 per share; and </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">excludes
                                            25,000 shares issuable upon the exercise of outstanding warrants to purchase common stock.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_004"></A>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">This prospectus contains
predictive or &ldquo;forward-looking statements&rdquo; within the meaning of the Private Securities Litigation Reform Act of 1995. All
statements other than statements of current or historical fact contained in this prospectus, including statements that express our intentions,
plans, objectives, beliefs, expectations, strategies, predictions or any other statements relating to our future activities or other
future events or conditions are forward-looking statements. The words &ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;continue,&rdquo;
 &ldquo;could,&rdquo; &ldquo;estimate,&rdquo; &ldquo;expect,&rdquo; &ldquo;intend,&rdquo; &ldquo;may,&rdquo; &ldquo;plan,&rdquo; &ldquo;predict,&rdquo;
 &ldquo;project,&rdquo; &ldquo;will,&rdquo; &ldquo;should,&rdquo; &ldquo;would&rdquo; and similar expressions, as they relate to us, are
intended to identify forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">These statements are
based on current expectations, estimates and projections made by management about our business, our industry and other conditions affecting
our financial condition, results of operations or business prospects. These statements are not guarantees of future performance and involve
risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may differ materially from
what is expressed or forecasted in, or implied by, the forward-looking statements due to numerous risks and uncertainties. Factors that
could cause such outcomes and results to differ include, but are not limited to, risks and uncertainties arising from:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our reliance on individual
                                            purchase orders, rather than long-term contracts, to generate revenue;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol">&middot;</FONT> </TD><TD> our ability to
                                            balance the composition of our revenue and effectively control operating expenses; </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>external factors that
                                            may be outside of our control, including health emergencies, like epidemics or pandemics,
                                            the conflicts in Eastern Europe and the Middle East, price inflation, interest rate increases,
                                            and supply chain inefficiencies;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the availability of
                                            appropriate financing facilities impacting our operations, financial condition and/or liquidity;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our ability to receive
                                            contract awards through competitive bidding processes;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our ability to maintain
                                            standards to enable us to manufacture products to exacting specifications;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our ability to enter
                                            new markets for our services;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our reliance on a
                                            small number of customers for a significant percentage of our business;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>competitive pressures
                                            in the markets we serve;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>changes in the availability
                                            or cost of raw materials and energy for our production facilities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>restrictions in our
                                            ability to operate our business due to our outstanding indebtedness;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>government regulations
                                            and requirements;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>pricing and business
                                            development difficulties;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>changes in government
                                            spending on national defense;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our ability to make
                                            acquisitions and successfully integrate those acquisitions with our business;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our failure to maintain
                                            effective internal controls over financial reporting;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our ability to remediate
                                            the material weaknesses in our internal control over financial reporting that have been identified;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>general industry and
                                            market conditions and growth rates;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our ability to continue
                                            as a going concern; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol">&middot;</FONT> </TD><TD> those risks discussed
                                            in &ldquo;<I>Risk Factors</I>&rdquo; elsewhere in this prospectus, as well as those described
                                            in any other filings which we make with the SEC. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Any forward-looking statements speak only
as of the date on which they are made, and we undertake no obligation to publicly update or revise any forward-looking statements to
reflect events or circumstances that may arise after the date of this prospectus, except as required by applicable law. Investors should
evaluate any statements made by us in light of these important factors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_005"></A>MARKET AND INDUSTRY DATA AND FORECASTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We obtained the industry and market data used
throughout this prospectus from our own internal estimates and research, as well as from independent market research, industry and general
publications and surveys, governmental agencies, publicly available information and research, surveys and studies conducted by third
parties. Internal estimates are derived from publicly available information released by industry analysts and third-party sources, our
internal research and our industry experience, and are based on assumptions made by us based on such data and our knowledge of our industry
and market, which we believe to be reasonable. In some cases, we do not expressly refer to the sources from which this data is derived.
In addition, while we believe the industry and market data included in this prospectus is reliable and based on reasonable assumptions,
such data involve material risks and other uncertainties and are subject to change based on various factors, including those discussed
in the section titled &ldquo;<I>Risk Factors</I>.&rdquo; These and other factors could cause results to differ materially from those
expressed in the estimates made by the independent parties or by us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_006"></A>RISK FACTORS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> <I>Our business, results
of operations and financial condition and the industry in which we operate are subject to various risks. Accordingly, investing in our
securities involves a high degree of risk. We have listed in the documents incorporated by reference herein, including <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331x10k.htm" STYLE="-sec-extract: exhibit">our
Annual Report on Form&#8239;10-K for the fiscal year ended March&#8239;31, 2024</A> and the Quarterly Report for the quarterly period
ended June&#8239;30, 2024 (not necessarily in order of importance or probability of occurrence), the most significant risk factors applicable
to us, but they do not constitute all of the risks that may be applicable to us. New risks may emerge from time to time, and it is not
possible for us to predict all potential risks or to assess the likely impact of all risks. Before making an investment decision, you
should carefully consider these risks as well as other information we include or incorporate by reference in this prospectus and any
prospectus supplement. This prospectus also contains forward-looking statements that involve risks and uncertainties. Our actual results
could differ materially from those anticipated in the forward-looking statements as a result of a number of factors, including the risks
described below. See the section titled &ldquo;Cautionary Note Regarding Forward-Looking Statements.&rdquo;</I> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_007"></A>USE OF PROCEEDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> All of the shares of common stock offered by
the Selling Securityholders pursuant to this prospectus will be sold by the Selling Securityholders for their respective accounts. We
will not receive any of the proceeds from these sales. However, we will receive proceeds from the exercise of the Warrants, if exercised
on a cash basis, which proceeds we intend to use for general corporate purposes. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_008"></A>DIVIDEND POLICY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We currently intend to retain all available funds
and any future earnings to fund the growth and development of our business. We have never declared or paid any cash dividends on our
capital stock. We do not intend to pay cash dividends on our common stock in the foreseeable future, and additionally, our credit facility
with Berkshire Bank restricts our ability to pay or declare any cash dividends or make other distributions to our stockholders in money
or property. Investors should not purchase our common stock with the expectation of receiving cash dividends.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any future determination to declare dividends
will be made at the discretion of our board of directors and will depend on our financial condition, operating results, capital requirements,
general business conditions, and other factors that our board of directors may deem relevant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_009"></A>DETERMINATION OF OFFERING PRICE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We cannot currently determine the price or prices
at which the shares of common stock may be sold by the Selling Securityholders under this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_010"></A>DESCRIPTION OF SECURITIES TO BE REGISTERED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>TechPrecision Corporation has one class of
securities registered under Section&#8239;12 of the Securities Act of 1934, as amended (the &ldquo;Securities Act&rdquo;); our common
stock. The following description of our common stock is a summary and is qualified in its entirety by reference to our Certificate of
Incorporation (as amended by that certain Certificate of Designation for Series&#8239;A Convertible Preferred Stock, and as further amended
by that certain Certificate of Amendment to Certificate of Designation for Series&#8239;A Convertible Preferred Stock, the &ldquo;Certificate
of Incorporation&rdquo;) and our Amended and Restated By-Laws (the &ldquo;By-Laws&rdquo;), which are included as exhibits to the registration
statement on Form&#8239;S-1 of which this prospectus forms a part. We encourage you to read the Certificate of Incorporation and By-Laws
as well as the applicable provisions of the General Corporation Law of the State of Delaware, as amended (the &ldquo;DGCL&rdquo;), for
more information.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="background-color: white">We are authorized
to issue 50,000,000 shares of common stock, par value $.0001 per share, and 10,000,000 shares of preferred stock, par value $.0001 per
share. As of </FONT>October&#8239;31<FONT STYLE="background-color: white">, 2024, we had </FONT>9,617,525 <FONT STYLE="background-color: white">shares
of common stock and no shares of preferred stock outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"> <B>Common Stock</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B><I>Voting Rights</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Holders of common stock
are entitled to one vote for each share held on all matters submitted to a vote of stockholders and do not have cumulative voting rights.
Accordingly, holders of a majority of the shares of common stock entitled to vote in any election of directors may elect all of the directors
standing for election.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B><I>Dividends</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Holders of common stock
are entitled to receive proportionately any dividends as may be declared by our board of directors, subject to any preferential dividend
rights of outstanding preferred stock. Pursuant to the certificate of designation relating to the series A preferred stock, we are prohibited
from paying dividends on our common stock while any preferred stock is outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B><I>Liquidation</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Upon our liquidation,
dissolution or winding up, the holders of common stock are entitled to receive proportionately our net assets available after the payment
of all debts and other liabilities and subject to the prior rights of any outstanding preferred stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B><I>Other Rights</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Holders of common stock
have no preemptive, subscription, redemption or conversion rights. The rights, preferences and privileges of holders of common stock
are subject to, and may be adversely affected by, the rights of the holders of shares of any series of preferred stock that we may designate
and issue in the future. All of our shares of common stock are fully paid and nonassessable. The common stock is not subject to any redemption
or sinking fund provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B><I>Listing</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Our common stock is listed
on The Nasdaq Capital Market under the symbol &ldquo;TPCS.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"> <B>Purchaser Warrants</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"> <FONT STYLE="background-color: white"><I>Exercisability</I></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"> <FONT STYLE="background-color: white">Each
of the Purchaser Warrants is exercisable beginning six months after issuance and has a term of exercise equal to five years from the
date of issuance.&#8239;The Purchaser Warrants may be exercised by means of a &ldquo;cashless exercise&rdquo; at the holder&rsquo;s option,
such that the holder may use the appreciated value of the Purchaser Warrants (the difference between the market price of the underlying
shares of Common Stock and the exercise price of the underlying Purchaser Warrants) to exercise the Purchaser Warrants without the payment
of any cash. Each warrant entitles the holder thereof to purchase one share of common stock.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"> <FONT STYLE="background-color: white"><I>Exercise
Price</I></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"> <FONT STYLE="background-color: white">The
exercise price per share for the Purchaser Warrants is $4.00. The exercise price is subject to adjustment for stock splits, reverse stock
splits, stock dividends and similar transactions.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"> <FONT STYLE="background-color: white"><I>Listing</I></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"> <FONT STYLE="background-color: white">The
Purchaser Warrants will not be listed on a stock exchange.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> <I>Rights as a Stockholder</I> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"> Except
as otherwise provided in the warrants or by virtue of such holder&rsquo;s ownership of shares of our common stock, the holder of a Purchaser
Warrant does not have the rights or privileges of a holder of our common stock, including any voting rights, until the holder exercises
the Purchaser Warrant. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> <I>Governing Law</I> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"> The
Purchaser Warrants are governed by New York law. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Anti-Takeover Effects of Various Provisions
of Delaware Law and TechPrecision&rsquo;s Certificate of Incorporation and By-Laws</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Provisions of the DGCL
and our Certificate of Incorporation and By-Laws could make it more difficult to acquire TechPrecision by means of a tender offer, a
proxy contest or otherwise, or to remove incumbent officers and directors. These provisions, including those summarized below, may encourage
certain types of coercive takeover practices and takeover bids.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> <I>Delaware Anti-Takeover Statute.</I>&#8239;TechPrecision
is subject to Section&#8239;203 of the DGCL, an anti-takeover statute. In general, Section&#8239;203 of the DGCL prohibits a publicly
held Delaware corporation from engaging in a &ldquo;business combination&rdquo; with an &ldquo;interested stockholder&rdquo; for a period
of three years following the time the person became an interested stockholder, unless the business combination or the acquisition of
shares that resulted in a stockholder becoming an interested stockholder is approved in a prescribed manner. Generally, a &ldquo;business
combination&rdquo; includes a merger, asset or stock sale or other transaction resulting in a financial benefit to the interested stockholder.
Generally, an &ldquo;interested stockholder&rdquo; is a person who, together with affiliates and associates, owns (or within three years
prior to the determination of interested stockholder status did own) 15% or more of a corporation&rsquo;s voting stock. The existence
of this provision would be expected to have an anti-takeover effect with respect to transactions not approved in advance by TechPrecision&rsquo;s
board of directors, including discouraging attempts that might result in a premium over the market price for the shares of common stock
held by TechPrecision&rsquo;s stockholders. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Removal</I>. Subject to the rights of any holders
of any outstanding series of our preferred stock, stockholders may remove our directors with or without cause. Removal will require the
affirmative vote of holders of a majority of our voting stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Size of Board and Vacancies.</I>&#8239;Our By-Laws
provide that the number of directors be fixed exclusively by the board of directors. Any vacancies created on our board of directors
resulting from any increase in the authorized number of directors or the death, resignation, retirement, disqualification, removal from
office or other cause will be filled by a majority of the board of directors then in office, even if less than a quorum is present, or
by a sole remaining director. Any director appointed to fill a vacancy on our board of directors will be appointed until the next annual
meeting and until his or her successor has been elected and qualified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Requirements for Advance Notification of Stockholder
Nominations and Proposals.</I>&#8239;Our By-Laws establish advance notice procedures with respect to stockholder proposals and nomination
of candidates for election as directors other than nominations made by or at the direction of its board of directors or a committee of
our board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Undesignated Preferred Stock.</I>&#8239;Our
board of directors is authorized to issue up to 10,000,000 shares of preferred stock without additional stockholder approval, which preferred
stock could have voting rights or conversion rights that, if exercised, could adversely affect the voting power of the holders of common
stock. The issuance of shares of preferred stock may have the effect of delaying, deferring or preventing a change in control of the
Company without any action by the Company&rsquo;s stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Limitation on Liability of Directors and Indemnification of Directors
and Officers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Elimination of Liability of Directors.</I>&#8239;The
DGCL authorizes corporations to limit or eliminate the personal liability of directors to corporations and their stockholders for monetary
damages for breaches of directors&rsquo; fiduciary duties as directors, and our Certificate of Incorporation includes such an exculpation
provision. Our Certificate of Incorporation provides that, to the fullest extent permitted by the DGCL, no director will be personally
liable to us or to our stockholders for monetary damages for breach of fiduciary duty as a director. While our Certificate of Incorporation
provides directors with protection from awards for monetary damages for breaches of their duty of care, it does not eliminate this duty.
Accordingly, our Certificate of Incorporation has no effect on the availability of equitable remedies such as an injunction or rescission
based on a director&rsquo;s breach of his or her duty of care. The provisions apply to an officer of TechPrecision only if he or she
is a director of TechPrecision and is acting in his or her capacity as director, and do not apply to officers of TechPrecision who are
not directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Indemnification of Directors, Officers and
Employees.</I>&#8239;Our By-Laws require us to indemnify any person who was or is a party or is threatened to be made a party to, or was
otherwise involved in, a legal proceeding by reason of the fact that he or she is or was a director, officer or employee of TechPrecision
or, while a director, officer or employee of TechPrecision, is or was serving at our request in a fiduciary capacity with another enterprise
(including any corporation, partnership, limited liability company, joint venture, trust, association or other unincorporated organization
or other entity and any employee benefit plan), to the fullest extent authorized by the DGCL, as it exists or may be amended, against
all expense, liability and loss (including attorneys&rsquo; fees, judgments, fines, U.S. Employee Retirement Income Security Act of 1974,
as amended, excise taxes or penalties and amounts paid in settlement by or on behalf of such person) actually and reasonably incurred
in connection with such service. We are authorized under our By-Laws to carry directors&rsquo; and officers&rsquo; insurance protecting
us, any director, officer or employee of ours or, against any expense, liability or loss, whether or not we have the power to indemnify
the person under the DGCL. We may, to the extent authorized from time to time, indemnify any of our agents to the fullest extent permitted
with respect to directors, officers and employees in our By-Laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">The limitation of liability
and indemnification provisions in our Certificate of Incorporation and By-Laws may discourage stockholders from bringing a lawsuit against
our directors for breach of fiduciary duty. These provisions also may reduce the likelihood of derivative litigation against our directors
and officers, even though such an action, if successful, might otherwise benefit us and our stockholders. By its terms, the indemnification
provided for in our By-Laws is not exclusive of any other rights that the indemnified party may be or become entitled to under any law,
agreement, vote of stockholders or directors, provisions of our Certificate of Incorporation or By-Laws or otherwise. Any amendment,
alteration or repeal of our By-Laws&rsquo; indemnification provisions is, by the terms of our By-Laws, prospective only and will not
adversely affect the rights of any indemnity in effect at the time of any act or omission occurring prior to such amendment, alteration
or repeal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_011"></A>PRIVATE PLACEMENT OF COMMON STOCK AND WARRANTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On July&#8239;3, 2024, we entered into the Purchase
Agreement with the Purchasers pursuant to which we agreed to sell in a private placement at an aggregate purchase price of approximately
$2.3 million, (i)&#8239;666,100 shares (the &ldquo;PIPE Shares&rdquo;) of our common stock, par value $0.0001 per share, and (ii)&#8239;the
Purchaser Warrants to purchase up to 666,100 shares of tour Common Stock (and together with the PIPE Shares, the &ldquo;PIPE Securities&rdquo;).
The combined purchase price for one Share and one Purchaser Warrant was $3.45.&#8239; The Placement Agent acted as placement agent in
the offering. The closing of the offering occurred on July&#8239;8, 2024 (the &ldquo;Closing Date&rdquo;). </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> Each of the Purchaser Warrants shall be exercisable
beginning six months after the Closing Date and have a term of exercise equal to five years from the date of issuance with an exercise
price of $4.00 per share.&#8239;The exercise price for the Purchaser Warrants is subject to adjustment for stock splits, reverse stock
splits, stock dividends and similar transactions.&#8239;The Purchaser Warrants may be exercised by means of a &ldquo;cashless exercise&rdquo;
at the holder&rsquo;s option, such that the holder may use the appreciated value of the Purchaser Warrants (the difference between the
market price of the underlying shares of Common Stock and the exercise price of the underlying Purchaser Warrants) to exercise the Purchaser
Warrants without the payment of any cash. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> In connection with the Purchase Agreement,
the Company is required to file an initial registration statement with the Securities and Exchange Commission (&ldquo;SEC&rdquo;) covering
the resale of the shares of common stock to be issued to the Purchasers and shares of common stock underlying the Purchaser Warrants
within 30 calendar days of the Closing Date and to have the registration statement declared effective as soon as reasonably practicable
thereafter, and in any event no later than 60 days following the Closing Date.&#8239;The Company is subject to customary penalties and
liquidated damages in the event it does not meet certain filing and effectiveness deadlines set forth in the Purchase Agreement, including
a penalty paid in cash equal to 1% of the subscription amount paid with respect to the affected securities on the date such penalty is
incurred and on each monthly anniversary of such date until cured. If the Company fails to pay any liquidated damages pursuant to the
Purchase Agreement in full within seven days after the date payable, the Company will pay interest thereon at a rate of 12% per annum
(or such lesser maximum amount that is permitted to be paid by applicable law) to the applicable Purchasers, accruing daily from the
date such liquidated damages are due until such amounts, plus all such interest thereon, are paid in full. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> <FONT STYLE="background-color: white">In connection
with the private placement, the Company entered into the Placement Agent with the Placement Agent pursuant to which the Placement Agent
received a cash fee equal to 7% of the gross proceeds of the private placement.&#8239;The Company also reimbursed the Placement Agent
for certain reasonable and documented out-of-pocket legal, due diligence, travel and other transaction fees incurred, in an aggregate
amount not to exceed $90,000. In addition, pursuant to the Placement Agent Agreement, the Company&#8239;issued to the Placement Agent,
the Placement Agent Warrants to purchase up to 19,983 shares of common stock.&#8239;The Placement Agent Warrants will be exercisable
at any time and from time to time, in whole or in part, during the four and one-half year period commencing 180 days from the Closing
Date at an exercise price of $4.30 per share.&#8239;The Company also agreed to register the resale of the shares underlying the Placement
Agent Warrants on this registration statement.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_012"></A>SELLING SECURITYHOLDERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> This prospectus relates to the resale by the
Selling Securityholders from time to time of up to an aggregate of 1,672,183 shares of common stock and 661,000 Purchaser Warrants. The
Selling Securityholders may from time to time offer and sell any or all of the securities set forth below pursuant to this prospectus
and any accompanying prospectus supplement. When we refer to the &ldquo;Selling Securityholders&rdquo; in this prospectus, we mean the
person listed in the table below, their permitted transferees and others who later come to hold any of the Selling Securityholder&rsquo;s
interest in the common stock other than through a public sale. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> The following table sets forth, as of the date
of this prospectus, the name of the Selling Securityholders, the aggregate number of shares of common stock beneficially owned, the aggregate
number of shares of common stock that the Selling Securityholders may offer pursuant to this prospectus and the number of shares of common
stock beneficially owned by the Selling Securityholders after the sale of the securities offered hereby. The percentage of beneficial
ownership of after the offered securities are sold is calculated based on 9,617,525 shares of common stock outstanding as of October&#8239;31,
2024. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have determined beneficial ownership in accordance
with the rules&#8239;of the SEC and the information is not necessarily indicative of beneficial ownership for any other purpose. Unless
otherwise indicated below, to our knowledge, the persons and entities named in the tables have sole voting and sole investment power
with respect to all securities that they beneficially own, subject to community property laws where applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We cannot advise you as to whether the Selling
Securityholders will in fact sell any or all of such common stock. In addition, the Selling Securityholders may sell, transfer or otherwise
dispose of, at any time and from time to time, the common stock in transactions exempt from the registration requirements of the Securities
Act after the date of this prospectus. For purposes of this table, we have assumed that the Selling Securityholders will have sold all
of the securities covered by this prospectus upon the completion of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Selling Securityholder information for each additional
Selling Securityholder, if any, will be set forth by prospectus supplement to the extent required prior to the time of any offer or sale
of such Selling Securityholder&rsquo;s shares pursuant to this prospectus. Any prospectus supplement may add, update, substitute, or
change the information contained in this prospectus, including the identity of each Selling Securityholder and the number of shares registered
on its behalf. A Selling Securityholder may sell or otherwise transfer all, some or none of such shares in this offering. See &ldquo;<I>Plan
of Distribution</I>.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt"> <B>&#8239;</B> </TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt"> <B>&#8239;</B> </TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"> <B>Before the Offering</B> </TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt"> <B>&#8239;</B> </TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt"> <B>&#8239;</B> </TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"> <B>After the Offering</B> </TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt"> <B>&#8239;</B> </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font-size: 10pt; text-align: left"> <B>Name of Selling Securityholders</B> </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> Number of<BR> Shares
    of<BR> Common&#8239;Stock<BR>
    Beneficially<BR> Owned </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> Number of<BR> Shares
    of<BR> Common&#8239;Stock<BR>
    Being Offered </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> Number of<BR> Shares
    of<BR> Common&#8239;Stock<BR>
    Beneficially<BR> Owned </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"> Percentage&#8239;of<BR>
    Outstanding<BR> Shares of<BR>
    Common&#8239;Stock </TD><TD STYLE="font-size: 10pt; font-weight: bold"> &#8239; </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 48%; font-size: 10pt; text-align: left"> Doerfer Corporation<BR> 1801 E Bremer Ave<BR> Waverly,IA 50677 </TD><TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 320,000 </TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 320,000 </TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left"> Andrew Berger<BR>
    1120 West Hill Dr<BR>
    Gates Mills, OH 44040 </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 14,400 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 14,400 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left"> SM Berger&#8239;&amp; Company Inc.<BR>
    30100 Chagrin Blvd #111<BR>
    Cleveland, OH 44124 </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 14,400 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 14,400 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left"> Terence Cryan<BR>
    2 Hampshire Rd<BR>
    Bronxville, NY 10708 </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 19,000 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 19,000 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left"> EJL Living Trust <SUP>(1)&#8239;(2)<BR>
    </SUP> 5605 Midwood Rd <BR>
    Bethesda, MD 20814 </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 121,550 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 57,800 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 63,750 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<FONT STYLE="font-size: 10pt">*</FONT> </TD><TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left"> Gregory Shrock<BR>
    1015 Washington Ave, Apt 1G<BR>
    Brooklyn, NY 11225 </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 288,600 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 288,600 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD><TD STYLE="font-size: 10pt; text-align: right"> 0 </TD><TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  </TABLE>



<P STYLE="margin: 0">&#8239;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 17 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 48%; font-size: 10pt; text-align: left"> <FONT STYLE="font-size: 10pt">Laureen E. Blatt <SUP>(3)</SUP><BR> 37
    Bridle Path<BR> St. James, NY 11780</FONT> </TD>
    <TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 1,185,600 </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 503,600 </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 682,000 </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt"> &#8239; </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="width: 10%; font-size: 10pt; text-align: right"> 6.5 </TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> Michael Paxton <BR>1421 Huron Trail <BR>Plano, TX 75075 </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 43,400 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 43,400 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 0 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 0 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> Potomac Capital Partners V, LP <SUP>(4)&#8239;(5)<BR>
    </SUP> 299 Park Avenue, 21<SUP>st</SUP>&#8239;Floor<BR>
    New York, NY 10171 </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 200,817 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 144,800 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 56,017 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> <FONT STYLE="font-size: 10pt">*</FONT> </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> %&#8239; </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left"> <FONT STYLE="font-size: 10pt">Gerald Yanowitz <SUP>(6)</SUP><BR> 30 Merrill Circle
    South<BR> Moraga, CA 94556</FONT> </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 78,500 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 43,400 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 35,100 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> &#8239;&#8239;&#8239;&#8239;<FONT STYLE="font-size: 10pt">*</FONT> </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> %&#8239; </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> Harold Zirkin Living Trust <SUP>(7)&#8239;(8)<BR>
    </SUP> 5630 Wisconsin Avenue, #1703<BR>
    Chevy Chase, MD 20815 </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 377,800 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 202,800 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 175,000 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 1.7 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> Wellington Shields&#8239;&amp; Co. LLC <SUP>(9)<BR>
    </SUP> 140 Broadway<BR>
    New York, New York 10005 </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 9,991 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 9,991 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 0 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 0 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> Howard Brous <SUP>(10)<BR>
    </SUP> c/o Wellington Shields&#8239;&amp; Co. LLC<BR>
    140 Broadway<BR>
    New York, New York 10005 </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 9,992 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 9,992 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 0 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> &#8239; </TD>
    <TD STYLE="font-size: 10pt; text-align: right"> 0 </TD>
    <TD STYLE="font-size: 10pt; text-align: left"> % </TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">*Less than 1%</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (1) </TD><TD> E. John Lazerow is the trustee of the EJL Living Trust, and as
                                            a result, may be deemed to have sole voting and investment control of the shares held by
                                            the EJL Living Trust. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (2) </TD><TD> Includes 28,900 shares of common stock issuable upon exercise
                                            of warrants and 63,750 shares of common stock acquired prior to the private placement. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (3) </TD><TD> Includes 251,800 shares of common stock issuable upon exercise
                                            of warrants and 682,000 shares of common stock acquired prior to the private placement. The
                                            number of shares of common stock beneficially owned does not give effect to any beneficial
                                            ownership limitations of the Purchaser Warrants. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (4) </TD><TD> Paul J. Solit is the managing member of Potomac Capital Management
                                            V LLC, the general partner of Potomac Capital Partners V, LP, and as a result, may be deemed
                                            to have voting and investment control of the shares held by Potomac Capital Partners V, LP. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (5) </TD><TD> Includes 72,400 shares of common stock issuable upon exercise
                                            of warrants and 56,017 shares of common stock acquired prior to the private placement. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (6) </TD><TD> Includes 21,700 shares of common stock issuable upon exercise
                                            of warrants and 35,100 shares of common stock acquired prior to the private placement. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (7) </TD><TD> Harold Zirkin is the trustee of the Harold Zirkin Living Trust,
                                            and as a result, may be deemed to have sole voting and investment control of the shares held
                                            by the Harold Zirkin Living Trust. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (8) </TD><TD> Includes 101,400 shares of common stock issuable upon exercise
                                            of warrants and 175,000 shares of common stock acquired prior to the private placement. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (9) </TD><TD> Includes 9,991 shares of common stock issuable upon exercise
                                            of warrants. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> (10) </TD><TD> Includes 9,992 shares of common stock issuable upon exercise
                                            of warrants. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B><A NAME="a_013"></A>MATERIAL UNITED STATES
FEDERAL INCOME TAX CONSIDERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following is a discussion of certain material
U.S. federal income tax consequences of the acquisition, ownership and disposition of our shares of common stock, which we refer to as
our securities. This discussion applies only to securities that are held as capital assets for U.S. federal income tax purposes and is
applicable only to holders who are receiving our securities in this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">This discussion is a summary only and does not
describe all of the tax consequences that may be relevant to you in light of your particular circumstances, including but not limited
to the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply if you are
subject to special rules&#8239;that apply to certain types of investors (such as the effects of Section&#8239;451 of the Code), including
but not limited to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>financial institutions
                                            or financial services entities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>broker-dealers;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>mutual funds;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>retirement plans,
                                            individual retirement accounts or other tax-deferred accounts;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>governments or agencies
                                            or instrumentalities thereof;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>regulated investment
                                            companies;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>pension plans;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&ldquo;controlled
                                            foreign corporations,&rdquo; &ldquo;passive foreign investment companies,&rdquo; and corporations
                                            that accumulate earnings to avoid U.S. federal income tax;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>real estate investment
                                            trusts;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>expatriates or former
                                            long-term residents of the United States;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>persons that actually
                                            or constructively own five percent or more of our voting shares;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>insurance companies;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>dealers or traders
                                            subject to a mark-to-market method of accounting with respect to the securities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>persons holding the
                                            securities as part of a &ldquo;straddle,&rdquo; hedge, integrated transaction or similar
                                            transaction;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>U.S. holders (as defined
                                            below) whose functional currency is not the U.S. dollar;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>persons subject to
                                            alternative minimum tax;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>partnerships or other
                                            pass-through entities for U.S. federal income tax purposes and any beneficial owners of such
                                            entities; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>tax-exempt entities.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This discussion is based on the Code, and administrative
pronouncements, judicial decisions and final, temporary and proposed Treasury regulations as of the date hereof, which are subject to
change, possibly on a retroactive basis, and changes to any of which subsequent to the date of this prospectus may affect the tax consequences
described herein. This discussion does not address any aspect of state, local or non-U.S. taxation, or any U.S. federal taxes (e.g.,
gift and estate taxes) other than income taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have not sought, and will not seek, a ruling
from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its
determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings
or court decisions will not adversely affect the accuracy of the statements in this discussion. You are urged to consult your tax advisor
with respect to the application of U.S. federal tax laws to your particular situation, as well as any tax consequences arising under
the laws of any state, local or foreign jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This discussion does not consider the tax treatment
of partnerships or other pass-through entities or persons who hold our securities through such entities. If a partnership (or other entity
or arrangement classified as a partnership or other pass-through entity for United States federal income tax purposes) is the beneficial
owner of our securities, the United States federal income tax treatment of a partner or member in the partnership or other pass-through
entity generally will depend on the status of the partner or member and the activities of the partnership or other pass-through entity.
If you are a partner or member of a partnership or other pass-through entity holding our securities, we urge you to consult your own
tax advisor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>THIS DISCUSSION IS ONLY A SUMMARY OF CERTAIN UNITED STATES FEDERAL
INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR SECURITIES. EACH PROSPECTIVE INVESTOR IN
OUR SECURITIES IS URGED TO CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH INVESTOR OF THE ACQUISITION,
OWNERSHIP AND DISPOSITION OF OUR SECURITIES,&#8239;INCLUDING THE APPLICABILITY AND EFFECT OF ANY UNITED STATES FEDERAL NON-INCOME, STATE,
LOCAL, AND NON-U.S. TAX LAWS.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>U.S. Holders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This section applies to you if you are a &ldquo;U.S.
holder.&rdquo; A U.S. holder is a beneficial owner of our shares of common stock who or that is, for U.S. federal income tax purposes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an individual who
                                            is a citizen or resident of the United States;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a corporation (or
                                            other entity taxable as a corporation) organized in or under the laws of the United States,
                                            any state thereof or the District of Columbia; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an estate the income
                                            of which is includible in gross income for U.S. federal income tax purposes regardless of
                                            its source; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a trust, if (i)&#8239;a
                                            court within the United States is able to exercise primary supervision over the administration
                                            of the trust and one or more U.S. persons (as defined in the Code) have authority to control
                                            all substantial decisions of the trust or (ii)&#8239;it has a valid election in effect under
                                            Treasury Regulations to be treated as a U.S. person.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Taxation of Distributions</I>. If we pay distributions
in cash or other property (other than certain distributions of our stock or rights to acquire our stock) to U.S. holders of shares of
our common stock, such distributions generally will constitute dividends for U.S. federal income tax purposes to the extent paid from
our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of current
and accumulated earnings and profits will constitute a return of capital that will first be applied against and reduce (but not below
zero) the U.S. holder&rsquo;s adjusted tax basis in our common stock. Any remaining excess will be treated as gain realized on the sale
or other disposition of the common stock and will be treated as described under &ldquo;<I>U.S. Holders &mdash; Gain or Loss on Sale,
Taxable Exchange or Other Taxable Disposition of common stock</I>&rdquo; below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Dividends we pay to a U.S. holder that is a taxable
corporation generally will qualify for the dividends received deduction if the requisite holding period is satisfied. With certain exceptions
(including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and
provided certain holding period requirements are met, dividends we pay to a non-corporate U.S. holder may constitute &ldquo;qualified
dividends&rdquo; that will be subject to tax at the maximum tax rate accorded to long-term capital gains. If the holding period requirements
are not satisfied, then a corporation may not be able to qualify for the dividends received deduction and would have taxable income equal
to the entire dividend amount, and non-corporate holders may be subject to tax on such dividend at regular ordinary income tax rates
instead of the preferential rate that applies to qualified dividend income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Gain or Loss on Sale, Taxable Exchange or Other
Taxable Disposition of Common Stock</I>. Upon a sale or other taxable disposition of our common stock, a U.S. holder generally will recognize
capital gain or loss in an amount equal to the difference between the amount realized and the U.S. holder&rsquo;s adjusted tax basis
in the common stock. Any such capital gain or loss generally will be long-term capital gain or loss if the U.S. holder&rsquo;s holding
period for the common stock so disposed of exceeds one year. If the holding period requirements are not satisfied, any gain on a sale
or taxable disposition of the shares would be subject to short-term capital gain treatment and would be taxed at regular ordinary income
tax rates. Long-term capital gains recognized by non-corporate U.S. holders will be eligible to be taxed at reduced rates. The deductibility
of capital losses is subject to limitations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Generally, the amount of gain or loss recognized
by a U.S. holder is an amount equal to the difference between (i)&#8239;the sum of the amount of cash and the fair market value of any
property received in such disposition and (ii)&#8239;the U.S. holder&rsquo;s adjusted tax basis in its common stock disposed. A U.S. holder&rsquo;s
adjusted tax basis in its common stock generally will equal the U.S. holder&rsquo;s acquisition cost for the common stock, less any prior
distributions treated as a return of capital. In the case of any shares of common stock originally acquired as part of an investment
unit, additional considerations may apply to the determination of a U.S. holder&rsquo;s adjusted tax basis in its common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Information Reporting and Backup Withholding</I>.
In general, information reporting requirements may apply to dividends paid to a U.S. holder and to the proceeds of the sale or other
disposition of our shares of common stock, unless the U.S. holder is an exempt recipient. Backup withholding may apply to such payments
if the U.S. holder fails to provide a taxpayer identification number, a certification of exempt status or has been notified by the IRS
that it is subject to backup withholding (and such notification has not been withdrawn).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any amounts withheld under the backup withholding
rules&#8239;generally should be allowed as a refund or a credit against a U.S. holder&rsquo;s U.S. federal income tax liability provided
the required information is timely furnished to the IRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Non-U.S. Holders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This section applies to you if you are a &ldquo;Non-U.S.
holder.&rdquo; As used herein, the term &ldquo;Non-U.S. holder&rdquo; means a beneficial owner of our common stock who is not a U.S.
Holder or any other person that is for U.S. federal income tax purposes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a non-resident alien
                                            individual (other than certain former citizens and residents of the U.S. subject to U.S.
                                            tax as expatriates),</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a foreign corporation,
                                            or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an estate or trust
                                            that is not a U.S. holder.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The term &ldquo;Non-U.S. Holder&rdquo; generally does not include
an individual who is present in the United States for 183 days or more in the taxable year of disposition of the securities. If you are
such an individual, you should consult your tax advisor regarding the U.S. federal income tax consequences of the acquisition, ownership
or sale or other disposition of our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Taxation of Distributions</I>. In general,
any distributions we make to a Non-U.S. holder of shares of our common stock, to the extent paid out of our current or accumulated earnings
and profits (as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax purposes
and, provided such dividends are not effectively connected with the Non-U.S. holder&rsquo;s conduct of a trade or business within the
United States, we will be required to withhold tax from the gross amount of the dividend at a rate of 30%, unless such Non-U.S. holder
is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility
for such reduced rate (usually on an IRS Form&#8239;W-8BEN or W-8BEN-E). Any distribution not constituting a dividend will be treated
first as reducing (but not below zero) the Non-U.S. holder&rsquo;s adjusted tax basis in its shares of our common stock and, to the extent
such distribution exceeds the Non-U.S. holder&rsquo;s adjusted tax basis, as gain realized from the sale or other disposition of the
common stock, which will be treated as described under &ldquo;Non-U.S. Holders &mdash; Gain on Sale, Taxable Exchange or Other Taxable
Disposition of common stock&rdquo; below. If we are unable to determine, at a time reasonably close to the date of payment of a distribution
on our common stock, what portion, if any, of the distribution will constitute a dividend, then we may withhold U.S. federal income tax
on the basis of assuming that the full amount of the distribution will be a dividend. If we or another withholding agent apply over-withholding,
a non-U.S. holder may be entitled to a refund or credit of any excess tax withheld by timely filing an appropriate claim with the IRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The withholding tax does not apply to dividends
paid to a Non-U.S. holder who provides a Form&#8239;W-8ECI, certifying that the dividends are effectively connected with the Non-U.S.
holder&rsquo;s conduct of a trade or business within the United States. Instead, the effectively connected dividends will be subject
to regular U.S. income tax as if the Non-U.S. holder were a U.S. resident, subject to an applicable income tax treaty providing otherwise.
A Non-U.S. corporation receiving effectively connected dividends may also be subject to an additional &ldquo;branch profits tax&rdquo;
imposed at a rate of 30% (or a lower treaty rate).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any documentation provided to an applicable withholding
agent may need to be updated in certain circumstances. The certification requirements described above also may require a non-U.S. holder
to provide its U.S. taxpayer identification number.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Gain on Sale, Taxable Exchange or Other Taxable
Disposition of Common Stock</I>. A Non-U.S. holder generally will not be subject to U.S. federal income or withholding tax in respect
of gain recognized on a sale, taxable exchange or other taxable disposition of our common stock, unless:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the gain is effectively
                                            connected with the conduct of a trade or business by the Non-U.S. holder within the United
                                            States (and, under certain income tax treaties, is attributable to a United States permanent
                                            establishment or fixed base maintained by the Non-U.S. holder);</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the non-U.S. holder
                                            is a nonresident alien individual who is present in the United States for a period or periods
                                            aggregating 183 days or more in the taxable year of the disposition and certain other conditions
                                            are met, in which case the non-U.S. holder will be subject to a 30% tax (or such lower rate
                                            as may be specified by an applicable income tax treaty) on the amount by which the non-U.S.
                                            holder&rsquo;s capital gains allocable to U.S. sources exceed capital losses allocable to
                                            U.S. sources during the taxable year of the disposition (without taking into account any
                                            capital loss carryovers); or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>we are or have been
                                            a &ldquo;U.S. real property holding corporation&rdquo; for U.S. federal income tax purposes
                                            at any time during the shorter of the five-year period ending on the date of disposition
                                            or the period that the Non-U.S. holder held our common stock, and, in the case where shares
                                            of our common stock are regularly traded on an established securities market, the Non-U.S.
                                            holder has owned, directly or constructively, more than 5% of our common stock at any time
                                            within the shorter of the five-year period preceding the disposition or such Non-U.S. holder&rsquo;s
                                            holding period for the shares of our common stock. There can be no assurance that our common
                                            stock will be treated as regularly traded on an established securities market for this purpose.
                                            Generally, a corporation is a U.S. real property holding corporation if the fair market value
                                            of its U.S. real property interests, as defined in the Code and applicable U.S. Treasury
                                            Regulations, equals or exceeds 50% of the sum of the fair market value of its worldwide real
                                            property interests plus its other assets used or held for use in a trade or business. Although
                                            there can be no assurance, we do not believe that we are, or have been, a U.S. real property
                                            holding corporation for U.S. federal income tax purposes, or that we are likely to become
                                            one in the future.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Unless an applicable treaty provides otherwise,
gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the
Non-U.S. holder were a U.S. resident. Any gains described in the first bullet point above of a Non-U.S. holder that is a foreign corporation
may also be subject to an additional &ldquo;branch profits tax&rdquo; at a 30% rate (or lower treaty rate).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If the third bullet point above applies to a Non-U.S.
holder, gain recognized by such holder on the sale, exchange or other disposition of our common stock will be subject to tax at generally
applicable U.S. federal income tax rates. In addition, a buyer of our common stock from any such holder may be required to withhold U.S.
income tax at a rate of 15% of the amount realized upon such disposition if our common stock is not treated as regularly traded on an
established securities market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Information Reporting and Backup Withholding</I>.
Information returns will be filed with the IRS in connection with payments of dividends and the proceeds from a sale or other disposition
of our shares of common stock. A Non-U.S. holder may have to comply with certification procedures to establish that it is not a United
States person in order to avoid information reporting and backup withholding requirements. The certification procedures required to claim
a reduced rate of withholding under a treaty will satisfy the certification requirements necessary to avoid the backup withholding as
well. The amount of any backup withholding from a payment to a Non-U.S. holder will be allowed as a credit against such holder&rsquo;s
U.S. federal income tax liability and may entitle such holder to a refund, provided that the required information is timely furnished
to the IRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>FATCA Withholding Taxes</I>. Provisions commonly
referred to as &ldquo;FATCA&rdquo; impose withholding of 30% on payments of dividends (including constructive dividends) on our common
stock to &ldquo;foreign financial institutions&rdquo; (which is broadly defined for this purpose and in general includes investment vehicles)
and certain other Non-U.S. entities unless various U.S. information reporting and due diligence requirements (generally relating to ownership
by U.S. persons of interests in or accounts with those entities) have been satisfied by, or an exemption applies to, the payee (typically
certified as to by the delivery of a properly completed IRS Form&#8239;W-8BEN-E). Foreign financial institutions located in jurisdictions
that have an intergovernmental agreement with the United States governing FATCA may be subject to different rules. Under certain circumstances,
a Non-U.S. holder might be eligible for refunds or credits of such withholding taxes, and a Non-U.S. holder might be required to file
a U.S. federal income tax return to claim such refunds or credits. Prospective investors should consult their tax advisers regarding
the effects of FATCA on their investment in our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>The preceding discussion of material U.S. federal
tax considerations is for general information only. It is not tax advice. You should consult your own tax advisors regarding the particular
U.S. federal, state, local and non-U.S. tax consequences of purchasing, holding and disposing of our common stock, including the consequences
of any proposed changes in applicable laws.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_014"></A>PLAN OF DISTRIBUTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The securities beneficially owned by the Selling
Securityholders covered by this prospectus may be offered and sold from time to time by the Selling Securityholders. The term &ldquo;Selling
Securityholders&rdquo; includes donees, pledgees, transferees or other successors-in-interest selling securities received after the date
of this prospectus from a Selling Securityholder as a gift, pledge, partnership distribution or other transfer. The Selling Securityholders
will act independently of us in making decisions with respect to the timing, manner and size of each sale. Such sales may be made on
one or more exchanges on which our common stock may then be listed or in the over-the-counter market or otherwise, at prices and under
terms then prevailing or at prices related to the then-current market price or in negotiated transactions. Each Selling Securityholder
reserves the right to accept and, together with its respective agents, to reject, any proposed purchase of securities to be made directly
or through agents. The Selling Securityholders and any of its permitted transferees may sell their securities offered by this prospectus
on any stock exchange, market or trading facility on which the securities are traded or in private transactions. If underwriters are
used in the sale, such underwriters will acquire the shares for their own account. These sales may be at a fixed price or varying prices,
which may be changed, or at market prices prevailing at the time of sale, at prices relating to prevailing market prices or at negotiated
prices. The securities may be offered to the public through underwriting syndicates represented by managing underwriters or by underwriters
without a syndicate. The obligations of the underwriters to purchase the securities will be subject to certain conditions. The underwriters
will be obligated to purchase all the securities offered if any of the securities are purchased.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Subject to the limitations set forth in any applicable
registration rights agreement, the Selling Securityholders may use any one or more of the following methods when selling the securities
offered by this prospectus:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>purchases by a broker-dealer
                                            as principal and resale by such broker-dealer for its own account pursuant to this prospectus;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>ordinary brokerage
                                            transactions and transactions in which the broker solicits purchasers;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>block trades in which
                                            the broker-dealer so engaged will attempt to sell the securities as agent but may position
                                            and resell a portion of the block as principal to facilitate the transaction;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>through trading plans
                                            entered into by a Selling Securityholder pursuant to Rule&#8239;10b5-1 under the Exchange
                                            Act that are in place at the time of an offering pursuant to this prospectus and any applicable
                                            prospectus supplement hereto that provide for periodic sales of their securities on the basis
                                            of parameters described in such trading plans;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>through one or more
                                            underwritten offerings on a firm commitment or best efforts basis;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>settlement of short
                                            sales entered into after the date of this prospectus;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>agreements with broker-dealers
                                            to sell a specified number of the securities at a stipulated price per share or warrant;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>directly to purchasers,
                                            including through a specific bidding, auction or other process or in privately negotiated
                                            transactions;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>through the writing
                                            or settlement of options or other hedging transactions, whether through an options exchange
                                            or otherwise;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>through a combination
                                            of any of the above methods of sale; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any other method permitted
                                            pursuant to applicable law.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">There can be no assurance that the Selling Securityholders
will sell all or any of the securities offered by this prospectus. In addition, the Selling Securityholders may also sell securities
under Rule&#8239;144 under the Securities Act, if available, or in other transactions exempt from registration, rather than under this
prospectus. The Selling Securityholders have the sole and absolute discretion not to accept any purchase offer or make any sale of securities
if they deem the purchase price to be unsatisfactory at any particular time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In connection with distributions of the securities
or otherwise, the Selling Securityholders may enter into hedging transactions with broker-dealers or other financial institutions. In
connection with such transactions, broker-dealers or other financial institutions may engage in short sales of the securities in the
course of hedging the positions they assume with Selling Securityholders. The Selling Securityholders may also sell the securities short
and redeliver the securities to close out such short positions. The Selling Securityholders may also enter into option or other transactions
with broker-dealers or other financial institutions which require the delivery to such broker-dealer or other financial institution of
securities offered by this prospectus, which securities such broker-dealer or other financial institution may resell pursuant to this
prospectus (as supplemented or amended to reflect such transaction).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">It is possible that one or more underwriters may
make a market in our securities, but such underwriters will not be obligated to do so and may discontinue any market making at any time
without notice. We cannot give any assurance as to the liquidity of the trading market for our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our common stock is quoted for trading under the
symbol &ldquo;TPCS&rdquo; on The Nasdaq Capital Market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">A Selling Securityholder may enter into derivative
transactions with third parties, or sell securities not covered by this prospectus to third parties in privately negotiated transactions.
If the applicable prospectus supplement indicates, in connection with those derivatives, the third parties may sell securities covered
by this prospectus and the applicable prospectus supplement, including in short sale transactions. If so, the third party may use securities
pledged by any Selling Securityholder or borrowed from any Selling Securityholder or others to settle those sales or to close out any
related open borrowings of stock, and may use securities received from any Selling Securityholders in settlement of those derivatives
to close out any related open borrowings of stock. The third party in such sale transactions will be an underwriter and will be identified
in the applicable prospectus supplement (or a post-effective amendment). In addition, any Selling Securityholder may otherwise loan or
pledge securities to a financial institution or other third party that in turn may sell the securities short using this prospectus. Such
financial institution or other third party may transfer its economic short position to investors in our securities or in connection with
a concurrent offering of other securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In effecting sales, broker-dealers or agents engaged
by the Selling Securityholders may arrange for other broker-dealers to participate. Broker-dealers or agents may receive commissions,
discounts or concessions from the Selling Securityholders in amounts to be negotiated immediately prior to the sale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If at the time of any offering made under this
prospectus a member of FINRA participating in the offering has a &ldquo;conflict of interest&rdquo; as defined in FINRA Rule&#8239;5121,
or Rule&#8239;5121, that offering will be conducted in accordance with the relevant provisions of Rule&#8239;5121.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In order to comply with the securities laws of
certain states, if applicable, the securities must be sold in such jurisdictions only through registered or licensed brokers or dealers.
In addition, in certain states the securities may not be sold unless they have been registered or qualified for sale in the applicable
state or an exemption from the registration or qualification requirement is available and is complied with.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Selling Securityholders and any other persons
participating in the sale or distribution of the securities will be subject to applicable provisions of the Securities Act and the Exchange
Act, and the rules&#8239;and regulations thereunder, including, without limitation, Regulation M. These provisions may restrict certain
activities of, and limit the timing of purchases and sales of any of the securities by, the Selling Securityholders or any other person,
which limitations may affect the marketability of the shares of the securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We will make copies of this prospectus available
to the Selling Securityholders for the purpose of satisfying the prospectus delivery requirements of the Securities Act. The Selling
Securityholders may indemnify any agent, broker-dealer or underwriter that participates in transactions involving the sale of the securities
against certain liabilities, including liabilities arising under the Securities Act.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_015"></A>LEGAL MATTERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">McGuireWoods LLP, Charlotte, North Carolina, will
pass upon the validity of any securities we offer by this prospectus. If the validity of any securities is also passed upon by counsel
for the underwriters of an offering of those securities, that counsel will be named in the prospectus supplement relating to that offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_016"></A>EXPERTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> The consolidated financial statements of TechPrecision
Corporation, appearing in the Company&rsquo;s <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331x10k.htm" STYLE="-sec-extract: exhibit">Annual
Report on Form&#8239;10-K for the year ended March&#8239;31, 2024</A>, have been audited by Marcum LLP, an independent registered public
accounting firm, as set forth in its report thereon, included therein and incorporated herein by reference in reliance upon the report
of Marcum LLP given on the authority of such firm as experts in accounting and auditing. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_017"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> We file reports and proxy statements with the
SEC. These filings include our Annual Report on Form&#8239;10-K, Quarterly Reports on Form&#8239;10-Q, Current Reports on Form&#8239;8-K
and proxy statements on Schedule 14A, as well as any amendments to those reports and proxy statements, which are available free of charge
through our website as soon as reasonably practicable after we file them with, or furnish them to, the SEC. Our Internet website address
is www.techprecision.com. Our website and the information contained on, or that can be accessed through, the website will not be deemed
to be incorporated by reference in, and are not considered part of, this prospectus. You should not rely on any such information in making
your decision whether to purchase our securities. The SEC also maintains a website at www.sec.gov that contains reports, proxy and information
statements and other information regarding us and other issuers that file electronically with the SEC. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have filed with the SEC a registration statement
on Form&#8239;S-1 under the Securities Act relating to the securities being offered by this prospectus. This prospectus, which constitutes
part of that registration statement, does not contain all of the information set forth in the registration statement or the exhibits
and schedules which are part of the registration statement. For further information about us and the securities offered, see the registration
statement and the exhibits and schedules thereto. Statements contained in this prospectus regarding the contents of any contract or any
other document to which reference is made are not necessarily complete, and, in each instance where a copy of a contract or other document
has been filed as an exhibit to the registration statement, reference is made to the copy so filed, each of those statements being qualified
in all respects by the reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_018"></A>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The SEC allows us to &ldquo;incorporate by reference&rdquo;
into this prospectus the information we file with the SEC in other documents, which means that we can disclose important information
to you by referring you to those documents instead of having to repeat the information in this prospectus. The information incorporated
by reference is considered to be part of this prospectus, and later information that we file with the SEC will automatically update and
supersede such information. We incorporate by reference the documents listed below and any future information filed (rather than furnished)
with the SEC under Sections 13(a), 13(c), 14 or 15(d)&#8239;of the Securities Exchange Act of 1934 between the date of this prospectus
and the date all securities to which this prospectus relates have been sold or the offering is otherwise terminated and also between
the date of the initial registration statement and prior to effectiveness of the registration statement, provided, however, that we are
not incorporating any information furnished under Item 2.02 or Item 7.01 of any Current Report on Form&#8239;8-K:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT> </TD><TD> <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331x10k.htm" STYLE="-sec-extract: exhibit">our
                                            Annual Report on Form&#8239;10-K for the year ended March&#8239;31, 2024, filed with the
                                            SEC on September&#8239;13, 2024&#894;</A> </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT> </TD><TD> <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000141057824001803/tpcs-20240630x10q.htm">our
                                            Quarterly Report on Form&#8239;10-Q for the quarter ended June&#8239;30, 2024, filed with
                                            the SEC on November&#8239;7, 2024;</A> </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT> </TD><TD> our
                                            Current Reports on Form&#8239;8-K filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924044560/tm2411297d1_8k.htm" STYLE="-sec-extract: exhibit">April&#8239;8,
                                            2024</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924045213/tm2411371d1_8k.htm" STYLE="-sec-extract: exhibit">April&#8239;9,
                                            2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924067776/tm2416208d1_8k.htm" STYLE="-sec-extract: exhibit">June&#8239;3,
                                            2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_8k.htm" STYLE="-sec-extract: exhibit">July&#8239;10,
                                            2024</A>,<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924081493/tm2419858d1_8k.htm" STYLE="-sec-extract: exhibit">
                                            July&#8239;22, 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924081493/tm2419858d1_8k.htm" STYLE="-sec-extract: exhibit">August&#8239;27,
                                            2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924098583/tm2423461d1_8k.htm" STYLE="-sec-extract: exhibit">September&#8239;10,
                                            2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924102039/tm2424537d1_8k.htm" STYLE="-sec-extract: exhibit">September&#8239;23,
                                            2024</A> and<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924108397/tm2426155d1_8k.htm" STYLE="-sec-extract: exhibit">
                                            October&#8239;15, 2024</A> (and the Form 8-K/A amending this filing filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1328792/000110465924108686/tm2426240d1_8ka.htm">October 15, 2024</A>)&#894; and </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> &#8239; </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"> <FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT> </TD><TD> <A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420405021588/v021386_10sb12ga.htm" STYLE="-sec-extract: exhibit">the
                                            description of our Common Stock contained in our registration statement on Form&#8239;10-SB/A,
                                            filed with the SEC on July&#8239;14, 2005, including any amendments or reports filed for
                                            the purpose of updating the description.</A> </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We will furnish without charge to you a copy of
any or all of the documents incorporated by reference, including exhibits to these documents, upon written or oral request. Direct your
written request to: Corporate Secretary, TechPrecision Corporation, 1 Bella Drive, Westminster, Massachusetts, 01473, or (978)&#8239;874-0591.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">A statement contained in a document incorporated
by reference into this prospectus shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement
contained in this prospectus, any prospectus supplement or in any other subsequently filed document which is also incorporated in this
prospectus modifies or replaces such statement. Any statements so modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2427815d1_s1aimg001.jpg" ALT="">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Up to 986,100 Shares of Common Stock<BR>
Warrants to Purchase Up to 666,100 Shares of Common Stock<BR>
Up to 666,100 Shares of Common Stock Underlying the Warrants<BR>
Up to 19,983 Shares of Common Stock Underlying the Placement Agent Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<B>,
2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&#8239;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 1in; text-align: left">Item 13.</TD>
    <TD STYLE="font: italic bold 10pt Times New Roman, Times, Serif; text-align: left">Other Expenses of Issuance and Distribution</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table sets forth the costs and expenses that will be
paid by us in connection with the issuance and distribution of the securities being registered. We will not receive any proceeds from
the sale of shares of common stock by the Selling Securityholders pursuant to this prospectus. However, we will pay the expenses, other
than underwriting discounts and commissions and certain expenses incurred by the Selling Securityholders in disposing of the securities,
associated with the sale of securities pursuant to this prospectus. In addition, we may incur additional expenses in the future in connection
with the offering of our securities pursuant to this prospectus. If required, any such additional expenses will be disclosed in a prospectus
supplement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All amounts are estimates, except for the SEC registration fee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%">
  <TR STYLE="vertical-align: bottom">
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD>
    <TD STYLE="padding-bottom: 1pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&#8239;</B></FONT> </TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount</B></FONT> </TD>
    <TD STYLE="padding-bottom: 1pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&#8239;</B></FONT> </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SEC registration fee</FONT> </TD>
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD>
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$&#8239;</FONT> </TD>
    <TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">856</FONT> </TD>
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 87%"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounting fees and expenses</FONT> </TD>
    <TD STYLE="width: 1%"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD>
    <TD STYLE="width: 1%"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT> </TD>
    <TD STYLE="width: 10%; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,000</FONT> </TD>
    <TD STYLE="width: 1%"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal fees and expenses</FONT> </TD>
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD>
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT> </TD>
    <TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">25,000</FONT> </TD>
    <TD> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-bottom: 1pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Miscellaneous fees and
    expenses</FONT> </TD>
    <TD STYLE="padding-bottom: 1pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD>
    <TD STYLE="border-bottom: black 1pt solid"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT> </TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="padding-bottom: 1pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-bottom: 2.5pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total expenses</FONT> </TD>
    <TD STYLE="padding-bottom: 2.5pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </TD>
    <TD STYLE="border-bottom: black 2.25pt double"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$&#8239;</FONT> </TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">60,856</FONT> </TD>
    <TD STYLE="padding-bottom: 2.5pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;</FONT> </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: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: italic bold 10pt Times New Roman, Times, Serif; width: 1in">Item 14.</TD>
    <TD STYLE="font: italic bold 10pt Times New Roman, Times, Serif">Indemnification of Directors and Officers</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section&#8239;145(a)&#8239;of the DGCL provides, in general, that a
corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the
corporation), because he or she is or was a director, officer, employee or agent of the corporation, or is or was serving at the request
of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred
by the person in connection with such action, suit or proceeding, if he or she acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had
no reasonable cause to believe his or her conduct was unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section&#8239;145(b)&#8239;of the DGCL provides, in general, that a
corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in the right of the corporation to procure a judgment in its favor because the person is or was a director, officer,
employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent
of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees) actually
and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he or she acted in good
faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, except that no
indemnification shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged to be liable
to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the
adjudication of liability but in view of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity
for such expenses that the Court of Chancery or other adjudicating court shall deem proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section&#8239;145(g)&#8239;of the DGCL provides, in general, that a
corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation,
or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person in any such capacity,
or arising out of his or her status as such, whether or not the corporation would have the power to indemnify the person against such
liability under Section&#8239;145 of the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our Certificate of Incorporation provides that no director of ours
shall be personally liable to us or our stockholders for monetary damages for any breach of fiduciary duty as a director, except for
liability (1)&#8239;for breach of the director&rsquo;s duty of loyalty to us or our stockholders, (2)&#8239;for acts or omissions not in
good faith or which involve intentional misconduct or a knowing violation of law, (3)&#8239;in respect of unlawful dividend payments or
stock redemptions or repurchases, or (4)&#8239;for any transaction from which the director derived an improper personal benefit. In addition,
our Certificate of Incorporation provides that if the DGCL is amended to authorize the further elimination or limitation of the liability
of directors, then the liability of a director of ours shall be eliminated or limited to the fullest extent permitted by the DGCL, as
so amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our Certificate of Incorporation further provides that any repeal
or modification of such article by its stockholders or amendment to the DGCL will not adversely affect any right or protection existing
at the time of such repeal or modification with respect to any acts or omissions occurring before such repeal or modification of a director
serving at the time of such repeal or modification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our Bylaws provide that we will indemnify each person who was or is
a party or threatened to be made a party to any threatened, pending or completed action, suit or proceeding whether civil, criminal,
administrative or investigative (other than an action by or in the right of the Company) by reason of the fact that he or she is or was,
a director, officer, employee or agent of ours, or is or was serving at our request as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise (all such persons being referred to as an Indemnitee), against all
expenses (including attorneys&rsquo; fees) actually and reasonably incurred in connection with the defense or settlement of such action
or suit, if such Indemnitee acted in good faith and in a manner he or she reasonably believed to be in or not opposed to our best interests,
and, with respect to any criminal action or proceeding, he or she had no reasonable cause to believe his or her conduct was unlawful.
Our Bylaws also provides that we will advance expenses to Indemnitees in connection with a legal proceeding, subject to limited exceptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We also maintain a general liability insurance policy, which will
cover certain liabilities of directors and officers of ours arising out of claims based on acts or omissions in their capacities as directors
or officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 1in; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Item 15.</TD>
    <TD STYLE="font: italic bold 10pt Times New Roman, Times, Serif; text-align: left">Recent Sales of Unregistered Securities.</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have sold the securities described below within the past three
years in transactions that were not registered under the Securities Act. On January&#8239;7, 2022, we filed a registration statement,
which was declared effective on January&#8239;18, 2022, to register the resale of certain of the shares of our common stock by certain
stockholders that acquired shares of our common stock in certain of these transactions that were not registered under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0">On February&#8239;23, 2023, as previously disclosed, we effected a
one-for-four reverse stock split of our common stock, which was effective for trading purposes as of the commencement of trading on February&#8239;24,
2023. All share and per-share amounts included in this Item 15 have been adjusted to reflect this reverse stock split.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><I>PIPE Transactions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On August&#8239;25, 2021, the Company entered
into a Securities Purchase Agreement (the &ldquo;PIPE Agreement&rdquo;) with a limited number of institutional and other accredited investors
(the &ldquo;PIPE Investors&rdquo;), pursuant to which the PIPE investors committed to subscribe for and purchase 800,682 shares of the
Company&rsquo;s common stock (the &ldquo;PIPE Shares&rdquo;) at a purchase price of $4.40 per share. The PIPE Investors made representations
and warranties in the PIPE Agreement as to their investment intent and status as accredited investors, among other things. The offer
and sale of the PIPE Shares under the PIPE Agreement was made pursuant to the e<FONT STYLE="background-color: white">xemption from registration
provided by Section&#8239;4(a)(2)&#8239;of the Securities Act and/or Regulation D promulgated thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="background-color: white">On
July&#8239;3, 2024, we entered into a Securities Purchase Agreement (the &ldquo;Purchase Agreement&rdquo;) pursuant to which, among other
things, we sold to the Purchasers identified on the signature pages&#8239;to the Purchase Agreement (&ldquo;Purchasers&rdquo; or &ldquo;Selling
Securityholders&rdquo;), in a private offering (the &ldquo;Offering&rdquo;), an aggregate of 666,100 shares of our common stock, each
of which was coupled with a warrant to purchase one share of our common stock, at an aggregate offering price of $3.45 per share. Wellington
Shields&#8239;&amp; Co. LLC acted as placement agent in the Offering. Each of the Purchaser Warrants shall be exercisable beginning six
months after issuance and have a term of exercise equal to five years from the date of issuance.&#8239;The exercise price for the Purchaser
Warrants is subject to adjustment for stock splits, reverse stock splits, stock dividends and similar transactions.&#8239;The Purchaser
Warrants may be exercised by means of a &ldquo;cashless exercise&rdquo; at the holder&rsquo;s option, such that the holder may use the
appreciated value of the Purchaser Warrants (the difference between the market price of the underlying shares of common stock and the
exercise price of the underlying Purchaser Warrants) to exercise the Purchaser Warrants without the payment of any cash. The Purchase
Agreement contains customary representations and warranties of the Company, customary conditions to closing and indemnification obligations
of the Purchasers and the Company.&#8239;Pursuant to the Purchase Agreement and separate lock-up agreements, the Company has agreed to
certain restrictions on the issuance and sale of shares of the Company&rsquo;s securities, and the Company&rsquo;s directors and officers
have agreed to certain restrictions on the sale of the Company&rsquo;s securities, in each case, for a period of 90 days following July&#8239;8,
2024 (the &ldquo;Closing Date&rdquo;), subject to certain exceptions. In addition, the Company has agreed not to effect or enter into
any Variable Rate Transactions (as defined in the Purchase Agreement) for a period of 180 days following the Closing Date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><I>Stadco Acquisition</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On August&#8239;25, 2021,&#8239;the Company completed the acquisition
of Stadco (the &ldquo;Stadco Acquisition&rdquo;), pursuant to that certain stock purchase agreement (as amended, the &ldquo;Stadco Purchase
Agreement&rdquo;) with Stadco New Acquisition, LLC, a wholly owned subsidiary of the Company (&ldquo;Acquisition Sub&rdquo;), Stadco,
Stadco Acquisition, LLC (&ldquo;Holdco&rdquo;) and each stockholder of Holdco and pursuant to the Stadco Purchase Agreement, and upon
the terms and subject to the conditions therein, the Company, through Acquisition Sub, acquired all of the issued and outstanding capital
stock of Stadco from Holdco in exchange for the issuance of 166,666 shares of the Company&rsquo;s common stock to Holdco (the &ldquo;Consideration
Shares&rdquo;). The issuance of the Consideration Shares was made pursuant to the e<FONT STYLE="background-color: white">xemption from
registration provided by Section&#8239;4(a)(2)&#8239;of the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Under the terms of the Stadco Purchase Agreement, if after one year
following the closing of the transactions contemplated under the Stadco Purchase Agreement, the Company&rsquo;s stock price did not have
an average closing price of at least $6.60 per share during the applicable measurement period, then the Company was required to (i)&#8239;issue
additional shares to Holdco that would have had an aggregate market value equal to the difference between the market value of the Consideration
Shares and the value of the consideration if they had traded at $6.60 per share, (ii)&#8239;pay such difference in cash or (iii)&#8239;undertake
any combination of the foregoing. In satisfaction of this obligation and a similar obligation under the Debt Conversion Agreements (as
defined below), the Company issued an aggregate of 9,127 shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white"><I>Five Crowns Transaction</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In connection with the Stadco Acquisition,
the Company reached an agreement with Five Crowns Credit Partners, LLC (&ldquo;Five Crowns&rdquo;), the holder of a substantial number
of Stadco securities. On August&#8239;25, 2021, the Company and Five Crowns entered into that certain Stock and Warrant Purchase Agreement
(the &ldquo;Five Crowns Agreement&rdquo;), dated effective as of August&#8239;24, 2021, whereby Five Crowns agreed to sell its Stadco
securities to Acquisition Sub in exchange for the issuance by the Company of (i)&#8239;150,000 shares of the Company&rsquo;s common stock
(the &ldquo;Five Crowns Shares&rdquo;) and (ii)&#8239;a warrant to purchase 25,000 shares of the Company&rsquo;s common stock (the &ldquo;Warrant&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt 0; background-color: white">The Five Crowns Agreement contains customary
representations and warranties, including representations from Five Crowns regarding its status as an &ldquo;accredited investor,&rdquo;
its investment purpose. Upon closing of the Five Crowns Agreement, the Company issued the Five Crowns Shares and the Warrant. The Warrant
entitles the holder to purchase 25,000 shares of the Company&rsquo;s common stock at an exercise price of $5.72 per share. The Warrant
is immediately exercisable by the holder, in whole or in part, at any time, and from time to time, subject to the terms and conditions
of the Warrant, until the third anniversary of the date of issuance. The Company issued the Five Crowns Shares and the Warrant pursuant
to the e<FONT STYLE="background-color: white">xemption from registration provided by Section&#8239;4(a)(2)&#8239;of the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white"><I>Debt Conversion Agreements</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In connection with the Stadco Acquisition,
the Company reached an agreement with the holders of certain other non-bank indebtedness of Stadco (the &ldquo;Lenders&rdquo;). In this
connection, on August&#8239;25, 2021, the Company, Stadco and each Lender entered into a Debt Conversion Agreement (each, a &ldquo;Debt
Conversion Agreement&rdquo;) under which such Lender agreed to forgive an aggregate of the indebtedness owed to it by Stadco in exchange
for the Company issuing to it shares of the Company&rsquo;s common stock. Under the Debt Conversion Agreements, the Lenders agreed to
forgive an aggregate of $329,000 in principal amount of indebtedness in exchange for the issuance of an aggregate of 49,849 shares of
the Company&rsquo;s common stock (the &ldquo;Debt Conversion Shares&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Under the terms of each Debt Conversion Agreement,
if after one year following the closing of the transactions contemplated under such Debt Conversion Agreement, the Company&rsquo;s stock
price did not have an average closing price of at least $6.60 per share during the applicable measurement period, then the Company was
required to (i)&#8239;issue additional shares to the Lender party thereto that would have had an aggregate market value equal to the difference
between the market value of the Debt Conversion Shares and the value of the Debt Conversion Shares if they had traded at $6.60 per share,
(ii)&#8239;pay such difference in cash or (iii)&#8239;undertake any combination of the foregoing. In satisfaction of this obligation and
a similar obligation under the Stadco Purchase Agreement, the Company issued an aggregate of 9,127 shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Each Debt Conversion Agreement contains customary representations
and warranties from each Lender regarding its status as an &ldquo;accredited investor&rdquo; and its investment purpose. The Debt Conversion
Agreements closed concurrently with the closing of the Stadco Acquisition. The issuance of the Debt Conversion Shares <FONT STYLE="background-color: white">and
any such additional shares of common stock were issued pursuant to the exemption from registration provided by Section&#8239;4(a)(2)&#8239;of
the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 1in; text-align: left">Item 16.</TD>
    <TD STYLE="font: italic bold 10pt Times New Roman, Times, Serif; text-align: left">Exhibits and financial Statement Schedules</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: #666666 1pt solid; text-align: center; width: 10%"><B>Exhibit&#8239;No.</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: #666666 1pt solid; text-align: center; width: 88%"><B>Description</B></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465920116256/tm2033366d1_ex2-1.htm" STYLE="-sec-extract: exhibit">2.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465920116256/tm2033366d1_ex2-1.htm" STYLE="-sec-extract: exhibit">Stock Purchase Agreement among TechPrecision Corporation, Stadco New Acquisition, LLC, Stadco, Stadco Acquisition, LLC, and the stockholders of Stadco, dated as of October&#8239;16, 2020, (incorporated by reference to Exhibit&#8239;2.1 to our Current Report on Form&#8239;8-K filed with the SEC on October&#8239;20, 2020).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921011517/tm214500d1_ex10-2.htm" STYLE="-sec-extract: exhibit">2.2</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921011517/tm214500d1_ex10-2.htm" STYLE="-sec-extract: exhibit">Amendment to Stock Purchase Agreement, dated as of December&#8239;15, 2020, between TechPrecision Corporation, Stadco New Acquisition, LLC, Stadco, Stadco Acquisition, LLC and Douglas A. Paletz (incorporated by reference to our Current Report on Form&#8239;8-K filed with the SEC on February&#8239;3, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921095571/tm2123123d1_ex2-1.htm" STYLE="-sec-extract: exhibit">2.3</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921095571/tm2123123d1_ex2-1.htm" STYLE="-sec-extract: exhibit">Third Amendment to Stock Purchase Agreement, dated as of July&#8239;20, 2021, among TechPrecision Corporation, Stadco New Acquisition, LLC, Stadco, Stadco Acquisition, LLC and Douglas A. Paletz, as stockholders&rsquo; representative (incorporated herein by reference to Exhibit&#8239;2.1 to our Current Report on Form&#8239;8-K filed with the SEC on July&#8239;26, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923122025/tm2331591d1_ex2-1.htm" STYLE="-sec-extract: exhibit">2.4*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923122025/tm2331591d1_ex2-1.htm" STYLE="-sec-extract: exhibit">Stock Purchase Agreement, dated November&#8239;22, 2023 by and between TechPrecision Corporation and Doerfer Corporation (incorporated herein by reference to Exhibit&#8239;2.1 to our Current Report on Form&#8239;8-K filed with the SEC on November&#8239;29, 2023)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420406035900/v050754_ex3-1.txt" STYLE="-sec-extract: exhibit">3.1</a></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420406035900/v050754_ex3-1.txt" STYLE="-sec-extract: exhibit">Certificate of Incorporation of the Registrant (incorporated herein by reference to Exhibit&#8239;3.1 to our registration statement on Form&#8239;SB-2, filed with the SEC on August&#8239;28, 2006).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923024816/tm237570d1_ex3-1.htm" STYLE="-sec-extract: exhibit">3.2</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923024816/tm237570d1_ex3-1.htm" STYLE="-sec-extract: exhibit">Certificate of Amendment to the Certificate of Incorporation of the Registrant (incorporated herein by reference to Exhibit&#8239;3.1 to our Current Report on Form&#8239;8-K filed with the SEC on February&#8239;23, 2023).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015914000051/ex3-1.htm" STYLE="-sec-extract: exhibit">3.3</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015914000051/ex3-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated By-laws of the Registrant (incorporated herein by reference to Exhibit&#8239;3.1 to our Current Report on Form&#8239;8-K, filed with the SEC on February&#8239;3, 2014).</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420406008590/v036856_ex3-1.txt" STYLE="-sec-extract: exhibit">3.4</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420406008590/v036856_ex3-1.txt" STYLE="-sec-extract: exhibit">Certificate of Designation for Series&#8239;A Convertible Preferred Stock of the Registrant (incorporated herein by reference to Exhibit&#8239;3.1 to our Current Report on Form&#8239;8-K, filed with the SEC on March&#8239;3, 2006).</A></TD>
    </TR>
  </TABLE>

<P STYLE="margin: 0">&#8239;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 10%"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000121390009003081/f10q0909ex3v_techprecision.htm" STYLE="-sec-extract: exhibit">3.5</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000121390009003081/f10q0909ex3v_techprecision.htm" STYLE="-sec-extract: exhibit">Certificate of Amendment to Certificate of Designation for Series&#8239;A Convertible Preferred Stock of the Registrant (incorporated herein by reference to Exhibit&#8239;3.5 to our Quarterly Report on Form&#8239;10-Q, filed with the SEC on November&#8239;12, 2009).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex4-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex4-1.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Purchaser Warrant (incorporated herein by reference to Exhibit&#8239;4.1 to our Current Report on Form&#8239;8-K, filed with the SEC on July&#8239;10, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex4-2.htm" STYLE="-sec-extract: exhibit">4.2</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex4-2.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Placement Agent Warrant (incorporated herein by reference to Exhibit&#8239;4.2 to our Current Report on Form&#8239;8-K, filed with the SEC on July&#8239;10, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="tm2427815d1_ex5-1.htm">5.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2427815d1_ex5-1.htm">Opinion of McGuireWoods LLP</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015916000831/ex10-3.htm" STYLE="-sec-extract: exhibit">10.1&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015916000831/ex10-3.htm" STYLE="-sec-extract: exhibit">Non-Qualified Stock Option Award Agreement, dated as of December&#8239;27, 2016, from TechPrecision Corporation to Alexander Shen (incorporated herein by reference to Exhibit&#8239;10.3 to our Current Report on Form&#8239;8-K, filed with the SEC on December&#8239;28, 2016).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015917000056/ex10-4.htm" STYLE="-sec-extract: exhibit">10.2&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015917000056/ex10-4.htm" STYLE="-sec-extract: exhibit">TechPrecision Corporation 2016 Equity Incentive Plan (incorporated herein by reference to Exhibit&#8239;10.4 to our Quarterly Report on Form&#8239;10-Q, filed with the SEC on February&#8239;14, 2017).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922023789/tm226827d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.3&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922023789/tm226827d1_ex10-1.htm" STYLE="-sec-extract: exhibit">First Amendment to TechPrecision Corporation 2016 Equity Incentive Plan (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on February&#8239;15, 2022).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000121390011000762/f10q1210ex10ii_techprec.htm" STYLE="-sec-extract: exhibit">10.4&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000121390011000762/f10q1210ex10ii_techprec.htm" STYLE="-sec-extract: exhibit">2006 Long-term Incentive Plan, as restated effective November&#8239;22, 2010&#8239;(incorporated herein by reference to Exhibit&#8239;10.2 to our Quarterly Report on Form&#8239;10-Q, filed with the SEC on February&#8239;14, 2011).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015913000414/ex10-1.htm" STYLE="-sec-extract: exhibit">10.5&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015913000414/ex10-1.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Option Award Agreement for Directors (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on June&#8239;17, 2013).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015914000136/ex10-1.htm" STYLE="-sec-extract: exhibit">10.6&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015914000136/ex10-1.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Restricted Stock Award Agreement (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on March&#8239;20, 2014).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420418063825/tv508647_ex10-1.htm" STYLE="-sec-extract: exhibit">10.7&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000114420418063825/tv508647_ex10-1.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Restricted Stock Award (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on December&#8239;10, 2018).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015914000515/ex10-1.htm" STYLE="-sec-extract: exhibit">10.8&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015914000515/ex10-1.htm" STYLE="-sec-extract: exhibit">Employment Agreement, dated November&#8239;14, 2014, between TechPrecision Corporation and Alexander Shen (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on November&#8239;20, 2014).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015916000530/ex10-1.htm" STYLE="-sec-extract: exhibit">10.9&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000095015916000530/ex10-1.htm" STYLE="-sec-extract: exhibit">Employment Agreement, dated March&#8239;31, 2016, between TechPrecision Corporation and Thomas Sammons (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on April&#8239;6, 2016).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-11.htm" STYLE="-sec-extract: exhibit">10.10</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-11.htm" STYLE="-sec-extract: exhibit">Amended and Restated Loan Agreement, dated as of August&#8239;25, 2021 among Ranor,&#8239;Inc. Stadco New Acquisition, LLC, Westminster Credit Holdings, LLC, STADCO and Berkshire Bank (incorporated herein by reference to Exhibit&#8239;10.11 to our Current Report on Form&#8239;8-K, filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921151675/tm2135521d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.11</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921151675/tm2135521d1_ex10-1.htm" STYLE="-sec-extract: exhibit">First Amendment to Amended and Restated Loan Agreement and First Amendment to Promissory Note, dated as of December&#8239;17, 2021, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on December&#8239;20, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922036196/tm229918d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.12</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922036196/tm229918d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Second Amendment to Amended and Restated Loan Agreement and Second Amendment to Promissory Note, dated as of March&#8239;18, 2022, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC March&#8239;21, 2022.)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922073898/tm2219304d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.13</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922073898/tm2219304d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Third Amendment to Amended and Restated Loan Agreement and Third Amendment to Promissory Note, dated as of June&#8239;16, 2022, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on June&#8239;23, 2022).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922101034/tm2225997d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.14*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922101034/tm2225997d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Fourth Amendment to Amended and Restated Loan Agreement and Fourth Amendment to Promissory Note, dated as of September&#8239;15, 2022, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on September&#8239;19, 2022).</A></TD></TR>
</TABLE>

<P STYLE="margin: 0">&#8239;</P>

<P STYLE="margin: 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 10%"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922131367/tm2233762d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.15*</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922131367/tm2233762d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Fifth Amendment to Amended and Restated Loan Agreement, Fifth Amendment to Promissory Note, and First Amendment to Second Amended and Restated Promissory Note, effective as of December&#8239;20, 2022, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on December&#8239;30, 2022).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924001787/tm2331591d3_ex10-1.htm" STYLE="-sec-extract: exhibit">10.16*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924001787/tm2331591d3_ex10-1.htm" STYLE="-sec-extract: exhibit">Sixth Amendment to Amended and Restated Loan Agreement and Second Amendment to Second Amended and Restated Promissory Note, effective as of December&#8239;20, 2023, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on January&#8239;5, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924045213/tm2411371d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.17</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924045213/tm2411371d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Seventh
    Amendment to Amended and Restated Loan Agreement and Third Amendment to Second Amended and Restated Promissory Note, effective as of
    March 20, 2024, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire
    Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on April 9,
    2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922131367/tm2233762d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.18*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465922131367/tm2233762d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Fifth Amendment to Amended and Restated Loan Agreement, Fifth Amendment to Promissory Note, and First Amendment to Second Amended
    and Restated Promissory Note, effective as of December&#8239;20, 2022, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC,
    Stadco, Westminster Credit Holdings, LLC and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report
    on Form&#8239;8-K filed with the SEC on December&#8239;30, 2022).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921057551/tm2114594d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.19</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921057551/tm2114594d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Loan Purchase and Sales Agreement, dated as of April&#8239;23, 2021, between Stadco New Acquisition, LLC
    and Sunflower Bank, N.A. (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with
    the SEC on April&#8239;29, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921086869/tm2120896d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.20</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921086869/tm2120896d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Amendment to Amended and Restated Loan Purchase and Sale Agreement, dated as of June&#8239;28, 2021, between Stadco New Acquisition,
    LLC, Stadco, Stadco Acquisition LLC and Stadco Mexico,&#8239;Inc. and Sunflower Bank, N.A. (incorporated herein by reference to Exhibit&#8239;10.1
    to our Current Report on Form&#8239;8-K filed with the SEC on June&#8239;29, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.21</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Standard Industrial/Commercial Single-Tenant Lease &ndash; Net, dated July&#8239;1, 2010, between the Landlord
    and Stadco (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on August&#8239;30,
    2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-2.htm" STYLE="-sec-extract: exhibit">10.22*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-2.htm" STYLE="-sec-extract: exhibit">Amendment to the Amended and Restated Standard Industrial/Commercial Single-Tenant Lease &ndash; Net, effective as of August&#8239;24,
    2021, between the Stadco and the Landord. (incorporated by reference to Exhibit&#8239;10.2 to our Current Report on Form&#8239;8-K
    filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-5.htm" STYLE="-sec-extract: exhibit">10.23*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-5.htm" STYLE="-sec-extract: exhibit">Stock and Warrant Purchase Agreement, dated effective as of August&#8239;24, 2021, among TechPrecision Corporation, Stadco New
    Acquisition, LLC and Five Crowns Credit Partners, LLC (incorporated by reference to Exhibit&#8239;10.5 to our Current Report on Form&#8239;8-K
    filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-6.htm" STYLE="-sec-extract: exhibit">10.24</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-6.htm" STYLE="-sec-extract: exhibit">Warrant, issued as of August&#8239;25, 2021, by TechPrecision Corporation to Five Crowns Capital, LLC. (incorporated by reference
    to Exhibit&#8239;10.6 to our Current Report on Form&#8239;8-K filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-7.htm" STYLE="-sec-extract: exhibit">10.25</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-7.htm" STYLE="-sec-extract: exhibit">Debt Conversion Agreement, dated as of August&#8239;25, 2021, among TechPrecision Corporation, Stadco and Douglas A. Paletz (incorporated
    by reference to Exhibit&#8239;10.7 to our Current Report on Form&#8239;8-K filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-8.htm" STYLE="-sec-extract: exhibit">10.26</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-8.htm" STYLE="-sec-extract: exhibit">Debt Conversion Agreement, dated as of August&#8239;25, 2021, among TechPrecision Corporation, Stadco and Babak Parsi (incorporated
    by reference to Exhibit&#8239;10.8 to our Current Report on Form&#8239;8-K filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-9.htm" STYLE="-sec-extract: exhibit">10.27</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-9.htm" STYLE="-sec-extract: exhibit">Debt Conversion Agreement, dated as of August&#8239;25, 2021, among TechPrecision Corporation, Stadco and Vanguard Electronic
    Company (incorporated by reference to Exhibit&#8239;10.9 to our Current Report on Form&#8239;8-K filed with the SEC on August&#8239;30,
    2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-10.htm" STYLE="-sec-extract: exhibit">10.28</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-10.htm" STYLE="-sec-extract: exhibit">Form&#8239;of PIPE Agreement (incorporated by reference to Exhibit&#8239;10.10 to our Current Report on Form&#8239;8-K filed with
    the SEC on August&#8239;30, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-11.htm" STYLE="-sec-extract: exhibit">10.29</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-11.htm" STYLE="-sec-extract: exhibit">Amended and Restated Loan Agreement, dated as of August&#8239;25, 2021, among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Westminster
    Credit Holdings, LLC, Stadco and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.11 to our Current Report on Form&#8239;8-K
    filed with the SEC on August&#8239;30, 2021).</A></TD></TR>
</TABLE>

<P STYLE="margin: 0">&#8239;</P>

<P STYLE="margin: 0"></P>

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    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&#8239;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 10%"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923010547/tm235289d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.30#</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923010547/tm235289d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Payment Agreement between Stadco and LADWP (incorporated by reference to Exhibit&#8239;10.1 to our Current
    Report on Form&#8239;8-K filed with the SEC on February&#8239;3, 2023).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924001787/tm2331591d3_ex10-1.htm" STYLE="-sec-extract: exhibit">10.31*</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924001787/tm2331591d3_ex10-1.htm" STYLE="-sec-extract: exhibit">Sixth Amendment to Amended and Restated Loan Agreement and Second Amendment to Second Amended and Restated Promissory Note, effective
    as of December&#8239;20, 2023, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC
    and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on January&#8239;5,
    2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924045213/tm2411371d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.32</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924045213/tm2411371d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Seventh Amendment to Amended and Restated Loan Agreement and Third Amendment to Second Amended and Restated Promissory Note,
    effective as of March&#8239;20, 2024, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings,
    LLC and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC
    on April&#8239;9, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924067776/tm2416208d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.33</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924067776/tm2416208d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Eighth Amendment to Amended and Restated Loan Agreement and Fourth Amendment to Second Amended and Restated Promissory Note,
    effective as of May&#8239;24, 2024, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings,
    LLC and Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC
    on June&#8239;3, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.34</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Securities Purchase Agreement by and among the Company and the purchasers signatory thereto dated July&#8239;3, 2024
    (incorporated herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on July&#8239;10,
    2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex10-2.htm" STYLE="-sec-extract: exhibit">10.35</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex10-2.htm" STYLE="-sec-extract: exhibit">Form&#8239;of Placement Agent Agreement between the Company and Wellington Shields&#8239;&amp; Co. LLC dated July&#8239;3, 2024
    (incorporated herein by reference to Exhibit&#8239;10.2 to our Current Report on Form&#8239;8-K, filed with the SEC on July&#8239;10,
    2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923082898/tm2321637d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.36&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465923082898/tm2321637d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Employment Agreement, dated July&#8239;17, 2023, between TechPrecision Corporation and Barbara M. Lilley (incorporated herein
    by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on July&#8239;21, 2023).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924102039/tm2424537d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.37&dagger;</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924102039/tm2424537d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Employment Agreement, dated September&#8239;19, 2024, between TechPrecision Corporation and Richard D. Roomberg (incorporated
    herein by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K, filed with the SEC on September&#8239;23, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924098583/tm2423461d1_ex10-1.htm" STYLE="-sec-extract: exhibit">10.38</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924098583/tm2423461d1_ex10-1.htm" STYLE="-sec-extract: exhibit">Ninth Amendment to Amended and Restated Loan Agreement and Fifth Amendment to Second Amended and Restated Promissory Note, effective
    as of May&#8239;24, 2024, by and among Ranor,&#8239;Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and
    Berkshire Bank (incorporated by reference to Exhibit&#8239;10.1 to our Current Report on Form&#8239;8-K filed with the SEC on September&#8239;10,
    2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex19d1.htm" STYLE="-sec-extract: exhibit">19.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex19d1.htm" STYLE="-sec-extract: exhibit">Insider Trading Policy (incorporated herein by reference to Exhibit&#8239;19.1 to our Annual Report on Form&#8239;10-K for the
    year ended March&#8239;31, 2024, filed with the SEC on September&#8239;13, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex21d1.htm" STYLE="-sec-extract: exhibit">21.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex21d1.htm" STYLE="-sec-extract: exhibit">Subsidiaries of the Company (incorporated by reference to Exhibit&#8239;21.1 to our Annual Report on Form&#8239;10-K for the year
    ended March&#8239;31, 2024, filed with the SEC on September&#8239;13, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="tm2427815d1_ex23-1.htm">23.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2427815d1_ex23-1.htm">Consent of Marcum LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="tm2427815d1_ex5-1.htm">23.2</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2427815d1_ex5-1.htm">Consent of McGuireWoods LLP (included in Exhibit&#8239;5.1).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924056583/tm2413318d1_s1.htm#a1_001" STYLE="-sec-extract: exhibit">24.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000110465924056583/tm2413318d1_s1.htm#a1_001" STYLE="-sec-extract: exhibit">Power of Attorney (incorporated by reference to Exhibit&#8239;24.1 to our Registration Statement on Form&#8239;S-1 (File No.&#8239;333-279091),
    filed with the SEC on May&#8239;3, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex97d1.htm" STYLE="-sec-extract: exhibit">97.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex97d1.htm" STYLE="-sec-extract: exhibit">Clawback Policy (incorporated by reference to Exhibit&#8239;97.1 to our Annual Report on Form&#8239;10-K for the year ended March&#8239;31,
    2024, filed with the SEC on September&#8239;13, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><A HREF="tm2427815d1_ex-filingfees.htm">107</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="tm2427815d1_ex-filingfees.htm">Registration Fee Table.</A></TD></TR>
</TABLE>

<P STYLE="margin: 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 7%">&dagger;</TD>
    <TD STYLE="width: 93%">Management contract or&#8239;compensatory arrangement or plan.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">*</TD>
    <TD>Pursuant to Item 601(a)(5)&#8239;of Regulation S-K, certain schedules and attachments have been omitted. A copy of any omitted
    schedule or attachment will be furnished supplementally to the Securities and Exchange Commission upon request.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">#</TD>
    <TD>Certain portions of this Exhibit&#8239;were redacted pursuant to Item 601(a)(6)&#8239;of Regulation S-K and marked by means of
    brackets and asterisks (&ldquo;[****]&rdquo;).</TD></TR>
  </TABLE>

<P STYLE="margin: 0">&#8239;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&#8239;</P>

<P STYLE="margin: 0"><B>Item 17.&#9;<I>Undertakings</I>.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The undersigned registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">(i)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
include any prospectus required by section 10(a)(3)&#8239;of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the
                                            effective date of the registration statement (or the most recent post-effective amendment
                                            thereof) which, individually or in the aggregate, represent a fundamental change in the information
                                            set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease
                                            in volume of securities offered (if the total dollar value of securities offered would not
                                            exceed that which was registered) and any deviation from the low or high end of the estimated
                                            maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant
                                            to Rule&#8239;424(b)&#8239;if, in the aggregate, the changes in volume and price represent
                                            no more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation
                                            of Registration Fee&rdquo; table in the effective registration statement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>To include any material information with respect to the plan of
                                            distribution not previously disclosed in the registration statement or any material change
                                            to such information in the registration statement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Provided, however, that Paragraphs (i), (ii), and (iii)&#8239;of
this section do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in
reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d)&#8239;of the Securities Exchange
Act of 1934 that are incorporated by reference in this registration statement,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">B.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">C.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">D.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;That,
for the purpose of determining liability under the Securities Act to any purchaser, each prospectus filed pursuant to Rule&#8239;424(b)&#8239;as
part of a registration statement relating to an offering, other than registration statements relying on Rule&#8239;430B or other than
prospectuses filed in reliance on Rule&#8239;430A, shall be deemed to be part of and included in the registration statement as of the
date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is
part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement
or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first
use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement
or made in any such document immediately prior to such date of first use.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">E.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
registrant's annual report pursuant to section 13(a)&#8239;or section 15(d)&#8239;of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to section 15(d)&#8239;of the Securities Exchange Act of 1934) that is
incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">F.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such
indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer
or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act, the Registrant
has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Westminster,
Massachusetts, on November&#8239;8, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&#8239;</TD>
    <TD COLSPAN="2"><B>TechPrecision Corporation</B></TD></TR>
  <TR>
    <TD STYLE="width: 50%">&#8239;</TD>
    <TD STYLE="width: 5%">&#8239;</TD>
    <TD STYLE="width: 45%">&#8239;</TD></TR>
  <TR>
    <TD>&#8239;</TD>
    <TD STYLE="vertical-align: top">By:</TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top">/s/ Richard D. Roomberg</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&#8239;</TD>
    <TD>Name:</TD>
    <TD>Richard D. Roomberg</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&#8239;</TD>
    <TD>Title:</TD>
    <TD>Chief Financial Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed by the following persons in the capacities and on the dated indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; text-align: center; width: 31%"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 1%">&#8239;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; width: 48%"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 2%">&#8239;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; width: 18%"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">/s/ Alexander Shen</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Chief Executive Officer (Principal Executive Officer)<BR>
    and Director</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">November&#8239;8, 2024</TD></TR>
  <TR>
    <TD STYLE="text-align: center">Alexander Shen</TD>
    <TD COLSPAN="2">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; vertical-align: bottom">/s/ Richard D. Roomberg</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Chief&#8239;Financial&#8239;Officer&#8239;(Principal&#8239;Financial&#8239;Officer<BR>
    and Principal Accounting Officer)</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">November&#8239;8, 2024</TD></TR>
  <TR>
    <TD STYLE="text-align: center">Richard D. Roomberg</TD>
    <TD COLSPAN="2">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; vertical-align: top">*</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Chairman of the Board</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">November&#8239;8, 2024</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">Richard S. McGowan</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&#8239;</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&#8239;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&#8239;</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&#8239;</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&#8239;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; vertical-align: top">*</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Director</TD>
    <TD STYLE="vertical-align: bottom">&#8239;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">November&#8239;8, 2024</TD></TR>
  <TR>
    <TD STYLE="text-align: center">Robert Crisafulli</TD>
    <TD COLSPAN="2">&#8239;</TD>
    <TD COLSPAN="2">&#8239;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; border-collapse: collapse; width: 100%">
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    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%">/s/ Alexander Shen</TD>
    <TD STYLE="font-size: 10pt; width: 50%">&#8239;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&#8239;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Attorney-in-fact</TD>
    <TD STYLE="font-size: 10pt">&#8239;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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">&#8239;</P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2427815d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><IMG SRC="tm2427815d1_ex5-1img01.jpg" ALT="">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">November 8, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>RE: TechPrecision Corporation, a Delaware corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Amendment No. 1 to Form S-1 Registration Statement
(File No. 333-279091)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have acted as special counsel
to TechPrecision Corporation, a Delaware corporation (the &ldquo;<U>Company</U>&rdquo;), in connection with the Company&rsquo;s Registration
Statement on Form S-1 (File No. 333-279091) filed by the Company with the Securities and Exchange Commission (&ldquo;<U>SEC</U>&rdquo;)
(as amended or supplemented, the &ldquo;<U>Registration Statement</U>&rdquo;), under the Securities Act of 1933, as amended (the &ldquo;<U>Securities
Act</U>&rdquo;), relating to the registration by the Company of the offer and sale from time to time by the selling securityholders described
in the Registration Statement under &ldquo;Selling Securityholders&rdquo; (the &ldquo;<U>Selling Securityholders</U>&rdquo;) of (i) up
to 986,100 shares of the Company&rsquo;s common stock, par value $0.001 per share (the &ldquo;<U>Shares</U>&rdquo;), consisting of (a)
320,000 Shares that were issued pursuant to Section 7.02 of that certain Stock Purchase Agreement, dated November 22, 2023 (the &ldquo;<U>SPA</U>&rdquo;),
between the Company and the Selling Securityholder following the Selling Securityholder&rsquo;s termination of the SPA under Section 7.01(f)
thereof, and (b) 666,100 Shares issued to certain investors (the &ldquo;<U>Purchasers</U>&rdquo;) in a private placement pursuant to that
certain Securities Purchase Agreement (the &ldquo;<U>Purchase Agreement</U>&rdquo;), dated July&#8239;3, 2024, between the Company and
the Purchasers; (iii)&#8239;the warrants (the &ldquo;<U>Purchaser Warrants</U>&rdquo;) to purchase up to 666,100 shares of the Company&rsquo;s
common stock at an exercise price of $3.45 per share issued to the Purchasers pursuant to the Purchase Agreement; (iv)&#8239;up to 666,100
shares (the &ldquo;<U>Purchaser Warrant Shares</U>&rdquo;) of the Company&rsquo;s common stock issuable upon the exercise of the Purchaser
Warrants; and (v)&#8239;up to 19,983 shares (together with the Purchaser Warrant Shares, the &ldquo;<U>Warrant Shares</U>&rdquo;) of our
common stock issuable upon the exercise of warrants (the &ldquo;<U>Placement Agent Warrants</U>&rdquo; and together with the Purchaser
Warrants, the &ldquo;<U>Warrants</U>&rdquo;) issued to Wellington Shields&#8239;&amp; Co. LLC as placement agent (the &ldquo;<U>Placement
Agent</U>&rdquo;) pursuant to the Placement Agent Agreement (the &ldquo;<U>Placement Agent Agreement</U>&rdquo;) dated July&#8239;3, 2024
between the Company and the Placement Agent. This opinion letter is being furnished in accordance with the requirements of Item 16 of
Form S-1 and Item 601(b)(5)(i) of Regulation S-K promulgated under the Securities Act. Capitalized terms used and not defined herein shall
have the meanings assigned to them in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><U>Documents Reviewed</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with this opinion
letter, we have examined the following documents:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT>the Registration Statement, including the exhibits being filed therewith;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT>the SPA, including the representations and warranties of the parties contained therein;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT>the Purchase Agreement, including the representations and warranties of the parties contained therein;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT>&#8239;the Placement Agent Agreement;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the form of Purchaser
Warrant; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT> the form of Placement Agent Warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition, we have examined
and relied upon the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&#8239;&#8239;&#8239;&#8239;&#8239;(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT>(A) true and correct copies of the certificate of incorporation and the bylaws of the Company, each as in effect on the date hereof
and as amended, supplemented or modified to date (the &ldquo;<U>Organizational Documents</U>&rdquo;) and (B) the resolutions of the Board
of Directors of the Company authorizing (1) the issuance of the Shares by the Company, (2) the execution, delivery and performance of
the SPA and (3) the filing of the Registration Statement by the Company;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.75in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&#8239;&#8239;&#8239;&#8239;&#8239;(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT>originals, or copies identified to our satisfaction as being true copies, of such other records, documents and instruments as we
have deemed necessary for the purposes of this opinion letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.75in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&ldquo;<U>Applicable Law</U>&rdquo;
means the law of the State of New York and Delaware General Corporation Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><U>Assumptions Underlying Our Opinions</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For all purposes of the opinions
expressed herein, we have assumed, without independent investigation, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Factual Matters</U>. To the extent that we have reviewed and relied upon (i) certificates of the Company or authorized representatives
thereof, (ii)&#8239;representations of the Company set forth in the SPA, the Purchase Agreement and the Placement Agent Agreement, as
applicable; (iii) representations made by the Selling Securityholders in the SPA, the Purchase Agreement and the Placement Agent Agreement,
as applicable, and (iv) certificates and assurances from public officials, all of such certificates, representations and assurances are
accurate with regard to factual matters and all official records (including filings with public authorities) are properly indexed and
filed and are accurate and complete.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Signatures</U>. The signatures of individuals who have signed the SPA, the Purchase Agreement and the Warrants are genuine and
authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Authentic and Conforming Documents</U>. All documents submitted to us as originals are authentic, complete and accurate, and
all documents submitted to us as copies conform to authentic original documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239; </FONT><U>Organizational
Status, Power and Authority and Legal Capacity of Certain Parties</U>. All parties to the SPA, the Purchase Agreement and the
Placement Agent Agreement are validly existing and in good standing in their respective jurisdictions of formation, except that no
such assumption is made as to the Company. All parties to the SPA, the Purchase Agreement and the Placement Agent Agreement have the
capacity and full power and authority to execute, deliver and perform the SPA, the Purchase Agreement and the Placement Agent
Agreement, as applicable, and the documents required or permitted to be delivered and performed thereunder, except that no such
assumption is made as to the Company as of the date hereof. All individuals who signed the SPA, the Purchase Agreement, the
Placement Agent Agreement and the Warrants have the legal capacity to execute such SPA, the Purchase Agreement, Placement Agent
Agreement and Warrants, as applicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
<U>Authorization, Execution and Delivery of the SPA, the Purchase Agreement, the Placement Agent Agreement and the Warrants</U>. The
SPA, the Purchase Agreement, the Placement Agent Agreement and the Warrants and the documents required or permitted to be delivered thereunder
have been duly authorized by all necessary corporate, limited liability company, business trust, partnership or other action on the part
of the parties thereto and have been duly executed and delivered by such parties, except that no such assumption is made as to the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(f)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
<U>Government Approvals</U>. All consents, approvals and authorizations of, or filings with, all governmental authorities that are required
as a condition to the issuance of the Shares, the Warrants and the Warrant Shares by the Company or to the execution and delivery of the
SPA, the Purchase Agreement, the Placement Agent Agreement and the Warrants by the parties thereto or the performance by such parties
of their obligations thereunder will have been obtained or made, except that no such assumption is made with respect to any consent, approval,
authorization or filing that is applicable to the Company as of the date hereof.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.5pt">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(g)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Registration</U>. The Registration Statement shall have been declared effective under the Securities Act and such effectiveness
shall not have been terminated or rescinded.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(h)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
<U>No Mutual Mistake, Amendments, etc</U>. There has not been any mutual mistake of fact, fraud, duress or undue influence in connection
with the issuance of the Shares and Warrants as contemplated by the Registration Statement, the SPA, the Purchase Agreement and the Placement
Agent Agreement. There are and will be no oral or written statements or agreements that modify, amend or vary, or purport to modify, amend
or vary, any of the terms of the SPA, the Purchase Agreement, the Warrants or the Placement Agent Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><U>Our Opinion</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based on and subject to the
foregoing and the exclusions, qualifications, limitations and other assumptions set forth in this opinion letter, we are of the opinion
that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">1. the Shares have been validly
issued and are fully paid and non-assessable;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">2. the Warrants constitute
the valid and binding obligations of the Company, enforceable against the Company in accordance with their terms, under the laws of the
State of New York; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">3. the Warrant Shares, when
issued upon exercise of the applicable Warrant, upon payment of the applicable exercise price therefor in accordance with the terms thereof,
will be validly issued, fully paid and non-assessable</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Matters Excluded from Our Opinion</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">We express no opinion with respect to the following matters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT> Jurisdiction, Venue, etc. The enforceability
of any agreement to submit to the jurisdiction of any specific federal or state court (other than the enforceability in a court of the
State of New York of any such agreement to submit to the jurisdiction of a court of the State of New York, to waive any objection to the
laying of the venue, to waive the defense of forum non conveniens in any action or proceeding referred to therein, to waive trial by jury,
to effect service of process in any particular manner or to establish evidentiary standards, and any agreement regarding the choice of
law governing the SPA, the Purchase Agreement, the Placement Agent Agreement and the Warrants (other than the enforceability in a court
of the State of New York or in a federal court sitting in the State of New York and applying New York law to any such agreement that the
laws of the State of New York shall govern)).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT> Remedies. The enforceability of any provision
in any of the SPA, the Purchase Agreement, the Placement Agent Agreement and the Warrants to the effect that rights or remedies are not
exclusive, that every right or remedy is cumulative and may be exercised in addition to any other right or remedy, that the election of
some particular remedy does not preclude recourse to one or more others or that failure to exercise or delay in exercising rights or remedies
will not operate as a waiver of any such right or remedy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Qualifications and Limitations Applicable
to Our Opinion</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The opinions set forth above
are subject to the following qualifications and limitations:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Applicable Law</U>. Our opinion is limited to Applicable Law, and we do not express any opinion concerning any other law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Bankruptcy</U>. Our opinions are subject to the effect of any applicable bankruptcy, insolvency (including, without limitation,
laws relating to preferences, fraudulent transfers and equitable subordination), reorganization, moratorium and other similar laws affecting
creditors&rsquo; rights generally.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Equitable Principles</U>. Our opinions are subject to the effect of general principles of equity (regardless of whether considered
in a proceeding in equity or at law), including, without limitation, concepts of materiality, reasonableness, good faith and fair dealing.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT><U>Unenforceability of Certain Provisions</U>. Provisions contained in the SPA, the Purchase Agreement, the Placement Agent Agreement
or the Warrants that require waivers or amendments to be made only in writing may be unenforceable or ineffective, in whole or in part.
The inclusion of such provisions, however, does not render any of the Shares, the Warrants, the Warrants Shares, the SPA, the Purchase
Agreement or the Placement Agent Agreement invalid as a whole.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;
</FONT>&nbsp;<U>Choice
of New York Law and Forum</U>. To the extent that any of our opinions relate to the enforceability of the choice of New York law or any
choice of New York forum provisions of any of the SPA, the Purchase Agreement, the Placement Agent Agreement or the Warrants, our opinion
is rendered in reliance upon N.Y. Gen. Oblig. Law &sect;&sect; 5-1401 and 5-1402 and N.Y. CPLR 327(b) and is subject to the qualification
that such enforceability may be limited by principles of public policy, comity and constitutionality. We express no opinion as to whether
a United States federal court would have subject-matter or personal jurisdiction over a controversy arising under the SPA, the Purchase
Agreement, the Placement Agent Agreement or the Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#8239;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The foregoing opinions are
being furnished only for the purpose referred to in the first paragraph of this opinion letter. Our opinions are based on statutes, regulations
and administrative and judicial interpretations which are subject to change. We undertake no responsibility to update or supplement these
opinions subsequent to the effective date of the Registration Statement. Headings in this opinion letter are intended for convenience
of reference only and shall not affect its interpretation. We hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration
Statement and to the reference to our firm in the Registration Statement under the caption &ldquo;Legal Matters.&rdquo; In giving this
consent, we do not admit that we are within the category of persons whose consent is required by Section 7 of the Securities Act or the
rules and regulations of the SEC promulgated thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in">&#8239;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&#8239;</TD>
    <TD STYLE="width: 50%; font-size: 10pt">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&#8239;</TD>
    <TD>&#8239;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&#8239;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt">&#8239;/s/ McGuireWoods LLP</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&#8239;</TD>
    <TD STYLE="font-size: 10pt">McGuireWoods LLP</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</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>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2427815d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<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: right"><B>Exhibit 23.1</B></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"><U>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM&rsquo;S
CONSENT</U></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">We consent to the incorporation by reference in this Registration Statement of TechPrecision
Corporation on Form S-1/A of our report dated September 13, 2024 with respect to our audits of
the consolidated financial statements of TechPrecision Corporation as of March 31, 2024 and
2023 and for the years ended March 31, 2024 and 2023 appearing in the Annual Report on Form
10-K of TechPrecision Corporation for the year ended March 31, 2024. We also consent to the
reference to our firm under the heading &ldquo;Experts&rdquo; in the Prospectus, which is part of this
Registration Statement.</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">/s/ Marcum LLP</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 8, 2024</P>

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

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2427815d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 107</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Calculation of Filing Fee Tables</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in its Charter)</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>Table 1: Newly Registered and Carry Forward
Securities</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><B>Security Type</B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Security<BR>
    Class</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><B>Fee<BR>
Calculation<BR>
Rule</B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Amount<BR>
Registered<FONT STYLE="font-size: 10pt"><SUP>(1)</SUP></FONT></B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Proposed<BR>
Maximum<BR>
Offering<BR>
Price<BR>
Per Share</B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Maximum<BR>
Aggregate<BR>
Offering<BR>
</B>Price</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Fee Rate</B></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Amount of<BR>
Registration<BR>
Fee</B></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="23" STYLE="border-bottom: black 1pt solid; text-align: center"><B>Newly Registered Securities</B></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top">Equity</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Common Stock, par value $0.0001 per share</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Other</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">986,100</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">3.345</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt"><SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">3,298,505</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$153.10 per $1,000,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$505</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top">Equity</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Warrants to purchase Common Stock</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Other</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">666,100</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&mdash;<SUP>(3)</SUP></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top">Equity</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Common Stock underlying Warrants</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Other</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">666,100</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">3.345<SUP>(2)</SUP></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$2,228,105</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$153.10 per $1,000,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$341</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top">Equity</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">Common Stock underlying Placement Agent Warrants</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Other</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">19,983</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">3.345<SUP>(2)</SUP></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$66,843</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$153.10 per $1,000,000</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">$10</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD COLSPAN="12" STYLE="vertical-align: top; padding-bottom: 1pt"><B>Total Offering Amounts</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">$</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">5,593,453</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid">$</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">856</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="12" STYLE="vertical-align: top"><B>Total Fees Previously Paid</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">222&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD COLSPAN="12" STYLE="vertical-align: top"><B>Total Fee Offsets</B></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">$</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="12" STYLE="padding-left: 10.25pt"><B>Net Fee Due</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>$</TD>
    <TD STYLE="text-align: right">634</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(1) <FONT STYLE="background-color: white">Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended, this registration statement also covers such additional shares of the common
stock, par value $0.001 per share (the &ldquo;Common Stock&rdquo;) of the registrant, as may be issued to prevent dilution from stock
splits, stock dividends and similar transactions.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(2) Pursuant to Rule 457(c) under the Securities
Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is the average of the
high and low prices reported for the registrant&rsquo;s Common Stock quoted on The Nasdaq Capital Market LLC on November 4, 2024.</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">(3) No separate fee is required pursuant to Rule 457(g)
under the Securities Act.</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>

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2427815d1_s1aimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2427815d1_s1aimg001.jpg
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
