SEC – ‘UPLOAD’ from 1/12/22 re: Techprecision Corp. – ‘TEXT-EXTRACT’

On:  Wednesday, 1/12/22, at 4:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-421

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     27K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

January 12, 2022          

Thomas Sammons                                                    
Chief Financial Officer                                           
TECHPRECISION CORP                                                
1 Bella Drive                                                     
Westminster, MA 01473                                             

                                                      Re: TECHPRECISION CORP
                                                    Registration
Statement on Form S-1                                                           
                                                           Filed on January 7,
2021                                                                            
                                                           File No. 333-262063

Dear Mr. Sammons:                                                 

        This is to advise you that we have not reviewed and will not
review your registration                                                        
statement.                                                        

      Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you                                                     
      that the company and its management are responsible for the accuracy and
adequacy of their                                                               
     disclosures, notwithstanding any review, comments, action or absence of
action by the staff.                                                            

                                                      Please contact Bradley
Ecker at (202)-551-4985 with any questions.                                     

Sincerely,                

     Division of Corporation Finance

Office of Manufacturing   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		1/12/22		CORRESP,  UPLOAD
		1/7/21		UPLOAD
				List all Filings