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                                                            October 31, 2024

Alexander Shen
Chief Executive Officer
TECHPRECISION CORP
1 Bella Drive
Westminster, MA 01473

       Re: TECHPRECISION CORP
           PREC14A filed October 23, 2024
           File No. 1-41698
Dear Alexander Shen:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

        Please respond to these comments by providing the requested information
or advise us
as soon as possible when you will respond. If you do not believe our comments
apply to your
facts and circumstances, please tell us why in your response.

       After reviewing your response to these comments, we may have additional
comments.

PREC14A filed October 23, 2024
General

1.     Please mark the proxy statement and form of proxy as "preliminary." See
Rule 14a-
       6(e)(1).
Vote Required for Action, page 4

2.     Your disclosure indicates that brokers will have discretionary authority
to vote on the
       ratification of Marcum LLP. In your response letter, please explain the
basis for your
       belief that brokers solicited by the Wynnefield Group will have
discretion on any
       matters to be voted upon at the annual meeting, or revise.
Proxy Contest, page 5

3.     We note the following disclosure: "IF YOU WISH TO VOTE AS RECOMMENDED
       BY THE BOARD, THEN YOU SHOULD ONLY SUBMIT WHITE UNIVERSAL
       PROXY CARDS." This statement is confusing, since shareholders may vote
for some
 October 31, 2024
Page 2

       or all of the Company's nominees and other proposals using the
Wynnefield Group's
       proxy card. Please revise to clarify.
4.     Refer to the following statement on page 5 and our last comment above:
"If you vote
       'WITHHOLD' with respect to either of the Wynnefield Nominees using the
proxy
       card sent to you by the Wynnefield Group, then your vote will not be
counted as a
       vote for any of the director nominees recommended by the Board, but will
result in
       the revocation of any previous vote you may have cast on the WHITE
universal proxy
       card." This disclosure is confusing, since shareholders may vote "FOR"
the Company
       nominees on the Wynnefield Group's proxy card, while also marking
"WITHHOLD"
       as to the Wynnefield Nominees on that card. Please revise to clarify.
Corporate Governance, page 7

5.     Please revise your disclosure on pages 7 and 8. Your disclosure states
on page 7 the
       following: "For biographical information regarding Mr. Shen, please see
'Board's
       Directors/Nominees' above" (emphasis added). It appears, however, that
       the descriptions of John A. Moore and Walter M. Schenker, both of whom
do not
       appear to be executive officers, and Alexander Shen are on page 8 under
"Executive
       Officers."
Security Ownership of Certain Beneficial Owners and Management, page 14

6.     We note the following disclosure: "There are no individuals or entities
known by
       TechPrecision (through their Section 13 filings), excluding directors
and Named
       Executive Officers, to own more than 5% of the outstanding Common Stock
as of ,
       2024." However, Schedule 13D filed on July 2, 2024, by Wynnefield
Partners Small
       Cap Value, L.P. I, among others, reflects that the filers as a group
owns more than 5%
       of the Common Stock. The Wynnefield Group's preliminary proxy statement,
filed on
       October 28, 2024, also states that "[a]s of July 2, 2024, the Soliciting
Group
       beneficially owned approximately 7% of the Common Stock outstanding in
the
       aggregate." Please revise, or advise.
        We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

      Please direct any questions to Eddie Kim at 202-679-6943 or Christina
Chalk at 202-
551-3263.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Mergers &
Acquisitions
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