October 16, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Attention: |
Patrick Fullem (fullemp@sec.gov) |
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Re: |
CPS Technologies Corp. |
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form S-3 (File No. 333-282266) filed by CPS Technologies Corp. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on September 20, 2024, as amended (the “Registration Statement”).
The Company hereby requests that the Registration Statement be made effective at 4:00 p.m. Eastern Time on Thursday, October 17, 2024, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.
Please contact Thomas B. Rosedale of Nutter, McClennen & Fish, LLP at (617) 439-2040 or by email at trosedale@nutter.com with any questions you may have concerning this request. Please notify Mr. Rosedale when this request for acceleration has been granted.
Sincerely,
CPS TECHNOLOGIES CORP.
/s/ Brian T. Mackey
Name: Brian T. Mackey
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Its: |
President and Chief Executive Officer |
111 South Worcester Street, Norton, MA 02766
cpstechnologysolutions.com