<SEC-DOCUMENT>0000814676-13-000002.txt : 20130222
<SEC-HEADER>0000814676-13-000002.hdr.sgml : 20130222
<ACCEPTANCE-DATETIME>20130110162609
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000814676-13-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CPS TECHNOLOGIES CORP/DE/
		CENTRAL INDEX KEY:			0000814676
		STANDARD INDUSTRIAL CLASSIFICATION:	POTTERY & RELATED PRODUCTS [3260]
		IRS NUMBER:				042832509
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 SOUTH WORCESTER STREET
		CITY:			NORTON
		STATE:			MA
		ZIP:			02766
		BUSINESS PHONE:		508-222-0614

	MAIL ADDRESS:	
		STREET 1:		111 SOUTH WORCESTER STREET
		CITY:			NORTON
		STATE:			MA
		ZIP:			02766

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CERAMICS PROCESS SYSTEMS CORP/DE/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 9pt/normal Sans-Serif; margin: 4.95pt 0 0; color: Red"><B></B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 4.95pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 4.95pt 0 0">January 10, 2013</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 4.95pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">Mr. <FONT STYLE="letter-spacing: 0.05pt">Terrance
O&rsquo;Brien </FONT></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">Branch Chief</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">Division of Corporate Finance</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">100 F Street N.E.</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">Washington, D.C. 02549</P>

<P STYLE="font: 12pt/14pt Times New Roman, Times, Serif; margin: 0.05pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 41pt"><B>R<FONT STYLE="letter-spacing: -0.05pt">e</FONT>:
<FONT STYLE="letter-spacing: 0.1pt"> </FONT>C<FONT STYLE="letter-spacing: -0.15pt">P</FONT>S<FONT STYLE="letter-spacing: 0.05pt">
</FONT>T<FONT STYLE="letter-spacing: -0.05pt">ec</FONT><FONT STYLE="letter-spacing: 0.05pt">hn</FONT>olog<FONT STYLE="letter-spacing: 0.05pt">i</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>s<FONT STYLE="letter-spacing: 0.05pt">
</FONT>Co<FONT STYLE="letter-spacing: -0.05pt">r</FONT><FONT STYLE="letter-spacing: 0.15pt">p</FONT>o<FONT STYLE="letter-spacing: -0.05pt">r</FONT>a<FONT STYLE="letter-spacing: -0.05pt">t</FONT>ion</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 77pt"><FONT STYLE="letter-spacing: -0.15pt"><B>F</B></FONT><B>o<FONT STYLE="letter-spacing: 0.05pt">r</FONT>ms
10<FONT STYLE="letter-spacing: 0.1pt">-</FONT>K</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 77pt"><FONT STYLE="letter-spacing: -0.15pt"><B>F</B></FONT><B>i<FONT STYLE="letter-spacing: 0.05pt">l</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>d<FONT STYLE="letter-spacing: 0.05pt">
</FONT><FONT STYLE="letter-spacing: -0.05pt">M</FONT>a<FONT STYLE="letter-spacing: 0.05pt">r</FONT><FONT STYLE="letter-spacing: -0.05pt">c</FONT>h<FONT STYLE="letter-spacing: 0.05pt">
</FONT>3<FONT STYLE="letter-spacing: 0.05pt">0</FONT>, 2012</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 77pt"><FONT STYLE="letter-spacing: -0.15pt"><B>F</B></FONT><B>i<FONT STYLE="letter-spacing: 0.05pt">l</FONT>e<FONT STYLE="letter-spacing: -0.05pt">
</FONT>No. <FONT STYLE="letter-spacing: 0.1pt">0</FONT><FONT STYLE="letter-spacing: -0.05pt">-</FONT>16088</B></P>

<P STYLE="font: 12pt/13pt Times New Roman, Times, Serif; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">D<FONT STYLE="letter-spacing: -0.05pt">ea</FONT>r
<FONT STYLE="letter-spacing: 0.1pt">M</FONT>r. <FONT STYLE="letter-spacing: -0.05pt">O&rsquo;Brien:</FONT></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt"><FONT STYLE="letter-spacing: -0.05pt">This is in
response to your letter to me dated January 2, 2013 in which you offered a comment on our response dated December 14, 2012 to your
letter dated November 21, 2012.</FONT></P>

<P STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 12pt/12.25pt Times New Roman, Times, Serif; margin: 0 0 0 5pt"><FONT STYLE="letter-spacing: -0.05pt"><U>F</U></FONT><U>o<FONT STYLE="letter-spacing: -0.05pt">r</FONT>m
10<FONT STYLE="letter-spacing: -0.05pt">-</FONT>K<FONT STYLE="letter-spacing: 0.1pt"> </FONT>filed<FONT STYLE="letter-spacing: -0.05pt">
</FONT>Ma<FONT STYLE="letter-spacing: 0.05pt">r</FONT><FONT STYLE="letter-spacing: -0.05pt">c</FONT>h <FONT STYLE="letter-spacing: 0.1pt">3</FONT>0,
2012</U></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/12.25pt Times New Roman, Times, Serif; margin: 0 0 0 5pt"><FONT STYLE="letter-spacing: -0.05pt"><U>Management&rsquo;s
Discussion and Analysis </U></FONT></P>

<P STYLE="font: 12pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 0 0 5pt"><FONT STYLE="letter-spacing: -0.15pt"><U>I</U></FONT><U><FONT STYLE="letter-spacing: 0.1pt">n</FONT><FONT STYLE="letter-spacing: -0.05pt">c</FONT>ome
<FONT STYLE="letter-spacing: -0.05pt">Ta</FONT><FONT STYLE="letter-spacing: 0.1pt">x</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>s</U></P>

<P STYLE="font: 12pt/10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin-top: 1.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 12pt">1.</FONT></TD><TD STYLE="padding-right: 2.7pt"><FONT STYLE="font-size: 12pt; letter-spacing: 0.05pt">W</FONT>e<FONT STYLE="letter-spacing: -0.05pt">
</FONT>h<FONT STYLE="letter-spacing: -0.05pt">a</FONT>ve<FONT STYLE="letter-spacing: -0.05pt"> r</FONT><FONT STYLE="letter-spacing: 0.05pt">e</FONT><FONT STYLE="letter-spacing: -0.05pt">a</FONT>d<FONT STYLE="letter-spacing: 0.25pt">
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to <FONT STYLE="letter-spacing: -0.05pt">c</FONT>om<FONT STYLE="letter-spacing: 0.05pt">m</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>nt
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</FONT>d<FONT STYLE="letter-spacing: -0.05pt">a</FONT>ted <FONT STYLE="letter-spacing: -0.05pt">N</FONT>o<FONT STYLE="letter-spacing: 0.1pt">v</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>mber<FONT STYLE="letter-spacing: -0.05pt">
</FONT>21,<FONT STYLE="letter-spacing: 0.1pt"> </FONT>2012. <FONT STYLE="letter-spacing: 0.05pt">P</FONT>le<FONT STYLE="letter-spacing: -0.05pt">a</FONT>se
r<FONT STYLE="letter-spacing: -0.1pt">e</FONT>vise <FONT STYLE="letter-spacing: -0.05pt">f</FONT>utu<FONT STYLE="letter-spacing: 0.1pt">r</FONT>e<FONT STYLE="letter-spacing: -0.05pt">
f</FONT>i<FONT STYLE="letter-spacing: 0.05pt">l</FONT>in<FONT STYLE="letter-spacing: -0.1pt">g</FONT>s to <FONT STYLE="letter-spacing: 0.05pt">i</FONT><FONT STYLE="letter-spacing: 0.1pt">n</FONT><FONT STYLE="letter-spacing: -0.05pt">c</FONT>lude
h<FONT STYLE="letter-spacing: -0.05pt">e</FONT><FONT STYLE="letter-spacing: 0.05pt">r</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>in
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</FONT>info<FONT STYLE="letter-spacing: -0.05pt">r</FONT><FONT STYLE="letter-spacing: 0.15pt">m</FONT><FONT STYLE="letter-spacing: -0.05pt">a</FONT>t<FONT STYLE="letter-spacing: 0.05pt">i</FONT>on
<FONT STYLE="letter-spacing: -0.05pt">c</FONT>ontain<FONT STYLE="letter-spacing: -0.05pt">e</FONT>d <FONT STYLE="letter-spacing: 0.15pt">i</FONT>n<FONT STYLE="letter-spacing: 0.1pt">
</FONT><FONT STYLE="letter-spacing: -0.25pt">y</FONT>our r<FONT STYLE="letter-spacing: -0.1pt">e</FONT>sponse.</TD></TR></TABLE>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">We acknowledge your comment and will modify
future filings beginning with our</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">Form 10-K for the year ended December 29,
2012 to include clarifying information</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">contained in our response to comment 4 contained
in your letter dated November 21,</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">2012.</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5pt">In addition we acknowledge that:</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 1.45pt 2.7pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 2.4pt 0 15.75pt"><FONT STYLE="font-family: Symbol">&#183;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">
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<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 2.4pt 0 15.75pt">&nbsp;</P>

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t<FONT STYLE="letter-spacing: 0.1pt">h</FONT>e<FONT STYLE="letter-spacing: 0.05pt"> </FONT>f<FONT STYLE="letter-spacing: -0.1pt">e</FONT><FONT STYLE="letter-spacing: 0.1pt">d</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>r<FONT STYLE="letter-spacing: -0.1pt">a</FONT>l
<FONT STYLE="letter-spacing: 0.15pt">s</FONT><FONT STYLE="letter-spacing: -0.05pt">ec</FONT>u<FONT STYLE="letter-spacing: -0.05pt">r</FONT>i<FONT STYLE="letter-spacing: 0.05pt">t</FONT>ies
l<FONT STYLE="letter-spacing: -0.05pt">a</FONT>ws of<FONT STYLE="letter-spacing: -0.05pt"> </FONT>t<FONT STYLE="letter-spacing: 0.15pt">h</FONT>e<FONT STYLE="letter-spacing: -0.05pt">
</FONT>United S<FONT STYLE="letter-spacing: 0.05pt">t</FONT><FONT STYLE="letter-spacing: -0.05pt">a</FONT>tes.</FONT></P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">&nbsp;</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">Sincerely,</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">&nbsp;</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">&nbsp;</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">/s/Ralph M Norwood</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">Ralph M. Norwood</P>

<P STYLE="font: 12pt/13.7pt Times New Roman, Times, Serif; margin: 1.05pt 8pt 0 35.65pt">Chief Financial Officer</P>



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

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