1 Bella Drive
Westminster, MA 01473
January 12, 2022
VIA EDGAR AND EMAIL
Bradley Ecker
Division of Corporation Finance, Office of Manufacturing
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
| Re: | TechPrecision Corporation | |||
| Registration Statement on Form S-1 | ||||
| File No. 333-262063 | ||||
| Acceleration Request | ||||
| Requested Date: | January 18, 2022 | |||
| Requested Time: | 4:30 p.m. Eastern Time (US) | |||
Dear Mr. Ecker:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of TechPrecision Corporation (the “Company”), respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m. Eastern Time on January 18, 2022, or at such later time as the Company, acting through its counsel, McGuireWoods LLP, may request via a telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Please contact David S. Wolpa at (704) 343-2185 or DWolpa@mcguirewoods.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Wolpa when this request for acceleration of effectiveness of the Registration Statement has been granted.
| Very truly yours, | |
| /s/ Thomas Sammons | |
| Thomas Sammons | |
| Chief Financial Officer |
| cc: | David S. Wolpa, Esq. |