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