<SEC-DOCUMENT>0000814676-21-000031.txt : 20210524
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ACCESSION NUMBER:		0000814676-21-000031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210422

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:			1225

	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
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<TYPE>CORRESP
<SEQUENCE>1
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<P>&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>111 South Worcester Street</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Norton, MA 02766</B></P>

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

<P>&nbsp;</P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white">
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    <TD STYLE="width: 64%; font: 11pt Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="width: 36%; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 22, 2021</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

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

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

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

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

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

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

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

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

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

<P>&nbsp;</P>

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    <TD STYLE="vertical-align: top; width: 2%; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RE:</B></FONT></TD>
    <TD STYLE="width: 98%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 9pt"><B>CPS Technologies Corp.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 9pt"><B>Registration Statement on Form S-3</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 9pt"><B>Filed April 20, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 9pt"><B>File No. 333-255373</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 9pt"><B><U>Acceleration Request</U></B></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to Rule 461 of the Rules and Regulations
promulgated under the Securities Act of 1933, as amended, CPS Technologies Corp. (the &ldquo;Company&rdquo;) hereby respectfully requests
that the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Monday, April 26, at 4:00 p.m. Eastern
Time, or as soon as practicable thereafter.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Any questions regarding this request should be addressed
to Thomas B. Rosedale, Esq., at BRL Law Group LLC at (617) 399-6931.</P>

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

<P>&nbsp;</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Very truly yours,</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">CPS Technologies Corp.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>&nbsp;&nbsp;&nbsp;&nbsp;/s/ Grant C. Bennett</U></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By: Grant C. Bennett</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Its:&nbsp;&nbsp;President and Chief Executive Officer</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Thomas
B. Rosedale, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(BRL Law Group LLC)</P>



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