<SEC-DOCUMENT>0001104659-24-121881.txt : 20250127
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<ACCEPTANCE-DATETIME>20241122091714
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ACCESSION NUMBER:		0001104659-24-121881
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241122

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:		CORRESP

	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
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">November 22, 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">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, MA 01473</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"><B>VIA EDGAR TRANSMISSION</B></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">Office of Mergers &amp; Acquisitions</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0in 0.25in; text-indent: 0.25in">&#8239;&#8239;&#8239;&#8239;Eddie Kim</P>

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

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<TD STYLE="width: 3%; text-align: left"><B>RE:</B></TD><TD STYLE="text-align: justify; width: 97%"><B>TechPrecision Corporation (the &ldquo;Company&rdquo;)<BR>
PREC14A filed October 23, 2024<BR>
File No. 1-41698</B></TD>
</TR></TABLE>

<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">Dear Ms. Chalk and Mr. Kim,</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; text-indent: 0.5in">This correspondence responds to comments the Company
received from the staff of the U.S. Securities and Exchange Commission (the &ldquo;Staff&rdquo; or the &ldquo;Commission&rdquo;) on October
31, 2024, with respect to the Company&rsquo;s preliminary proxy statement on Schedule 14A filed October 23, 2024 (the &ldquo;Proxy Statement&rdquo;).
To assist in your review, we have retyped the text of the Staff&rsquo;s comments in bold italics below. Please note that all references
to page numbers in our responses refer to the page numbers of the Proxy Statement. Capitalized terms used in our responses below that
are not otherwise defined have the meanings ascribed to them in the Proxy 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">The Company&rsquo;s responses to your comments are as follows:</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"><U>General </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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"><B><I>1.</I></B></TD><TD><B><I>Please mark the proxy statement and form of proxy as &quot;preliminary.&quot; See Rule 14a-6(e)(1).</I></B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company acknowledges the Staff&rsquo;s comment
and will ensure that subsequent filings are marked correctly, including when filing the revised Proxy 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"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Vote Required for Action, page 4</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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"><B><I>2.</I></B></TD><TD><B><I>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.</I></B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company respectfully acknowledges the
Staff&rsquo;s comment and has revised the disclosure on pages 2 and 4 of the Proxy Statement accordingly to clarify that because of
the contested nature of the solicitation, without a stockholder&rsquo;s voting instructions, a stockholder&rsquo;s broker, bank or
other nominee does not have discretion to vote a stockholder&rsquo;s shares with respect to the ratification of CBIZ as the
Company&rsquo;s auditor, if such stockholder&rsquo;s broker, bank or other nominee provides it with both the Wynnefield
Group&rsquo;s proxy materials and the Company&rsquo;s proxy materials.</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"><U>Proxy Contest, page 5</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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"><B><I>3.</I></B></TD><TD><B><I>We note the following disclosure: &quot;IF YOU WISH TO VOTE AS RECOMMENDED BY THE BOARD, THEN YOU SHOULD ONLY SUBMIT WHITE UNIVERSAL
PROXY CARDS.&quot; This statement is confusing, since shareholders may vote for some or all of the Company's nominees and other proposals
using the Wynnefield Group's proxy card. Please revise to clarify.</I></B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company acknowledges the Staff&rsquo;s comment
and has revised the disclosure on page 5 of the Proxy Statement to clarify that, while a stockholder may use the Wynnefield Group&rsquo;s
universal proxy card for some or all of the Company&rsquo;s nominees and other proposals, if a stockholder wants to vote as recommended
by the Board, using the Company&rsquo;s universal proxy card will facilitate that intent in cases where the stockholder has submitted
a proxy card or voting instructions, but not indicated a choice with respect to any of the director nominees and/or one or more of the
Company&rsquo;s other proposals, since to the extent the proxy has discretionary authority to vote where a choice is not indicated the
Company&rsquo;s proxy would vote according to the Board&rsquo;s recommendation, but there is no guarantee the Wynnefield Group&rsquo;s
proxy would do the same. For the avoidance of doubt, the Company understands that as long as a stockholder indicates at least one vote
FOR or WITHHOLD with respect to the director nominees, the proxy would not have discretion to vote with respect to any other director
nominee on the universal proxy card.</P>

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

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<TD STYLE="width: 0.25in"><B><I>4.</I></B></TD><TD><B><I>Refer to the following statement on page 5 and our last comment above: &quot;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.&quot; This disclosure is confusing, since shareholders may vote &quot;FOR&quot; the Company nominees on the Wynnefield
Group's proxy card, while also marking &quot;WITHHOLD&quot; as to the Wynnefield Nominees on that card. Please revise to clarify.</I></B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company acknowledges the Staff&rsquo;s comment
and has revised page 5 of the Proxy Statement to clarify in the disclosure.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Corporate Governance, page 7</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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"><B><I>5.</I></B></TD><TD><B><I>Please revise your disclosure on pages 7 and 8. Your disclosure states on page 7 the following: &quot;For biographical information
regarding Mr. Shen, please see 'Board's Directors/Nominees' above&quot; (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 &quot;Executive
Officers.&quot;</I></B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company acknowledges the Staff&rsquo;s comment
and has revised pages 7 and 8 the Proxy Statement to correct the typographical error that caused the &ldquo;Executive Officers&rdquo;
section to appear in the middle of the &ldquo;Board&rsquo;s Directors/Nominees&rdquo; section.</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"><U>Security Ownership of Certain Beneficial Owners and Management,
page 14</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</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"><B><I>6.</I></B></TD><TD><B><I>We note the following disclosure: &quot;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.&quot; 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
&quot;[a]s of July 2, 2024, the Soliciting Group beneficially owned approximately 7% of the Common Stock outstanding in the aggregate.&quot;
Please revise, or advise.</I></B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company acknowledges the Staff&rsquo;s comment
and has revised page 14 of the Proxy Statement to include the holdings of the Wynnefield Group as reported in the Schedule 13D filed
on July 2, 2024 by Wynnefield Partners Small Cap Value, L.P. I.</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; text-indent: 0.25in">If you have any questions or require further information,
please contact Richard Roomberg at 978-883-5108 or RoombergR@Ranor.com.</P>

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

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    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; font-size: 10pt">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt">/c/ Alexander Shen</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Alexander Shen, Chief Executive Officer<BR>
TechPrecision Corporation</P></TD></TR>
  </TABLE>
<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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