CORRESP 1 filename1.htm

 

 

 

 

 

VIA EDGAR

 

January 29, 2025

 

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sarah Sidwell
  Geoffrey Kruczek

 

 

Re:

TechPrecision Corporation

Registration Statement on Form S-1 (File No. 333-279091)

Request for Acceleration of Effective Date

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, TechPrecision Corporation (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:30 p.m. Eastern time, on January 31, 2025, or as soon thereafter as practicable. The Registrant hereby also authorizes Cecil Martin and Andrew Terjesen of McGuireWoods LLP to orally modify or withdraw this request for acceleration.

 

Once the Registration Statement has been declared effective, please orally confirm that event with Andrew Terjesen at (704) 343-2024.

 

Thank you for your assistance in this matter.

 

  Very truly yours,
   
  TechPrecision Corporation
   
  By: /s/ Alexander Shen
  Name: Alexander Shen
  Title: Chief Executive Officer

 

cc:  
   
  Cecil Martin
  Andrew Terjesen
  McGuireWoods LLP

 

Phone 978-874-0591 | Fax 978-874-2748 | www.TechPrecision.com

1 Bella Drive | Westminster, MA | 01473