CPS TECHNOLOGIES CORP/DE/ — Regulatory Filings 2013

Jan 10, 2013

CORRESP 1 filename1.htm

January 10, 2013

Mr. Terrance O’Brien

Branch Chief

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street N.E.

Washington, D.C. 02549

R e : C P S T ec hn olog i e s Co r p o r a t ion

F o r ms 10 - K

F i l e d M a r c h 3 0 , 2012

F i l e No. 0 - 16088

D ea r M r. O’Brien:

This is in response to your letter to me dated January 2, 2013 in which you offered a comment on our response dated December 14, 2012 to your letter dated November 21, 2012.

F o r m 10 - K filed Ma r c h 3 0, 2012

Management’s Discussion and Analysis

I n c ome Ta x e s

1. W e h a ve r e a d y our r e sp o nse to c om m e nt 4 i n our letter d a ted N o v e mber 21, 2012. P le a se r e vise f utu r e f i l in g s to i n c lude h e r e in t he c la r i f y i n g info r m a t i on c ontain e d i n y our r e sponse.

We acknowledge your comment and will modify future filings beginning with our

Form 10-K for the year ended December 29, 2012 to include clarifying information

contained in our response to comment 4 contained in your letter dated November 21,

2012.

In addition we acknowledge that:

· the c ompa n y is r e spons i b le f or the a d e qu a c y a nd a cc u r a c y of the disclosu r e in t he

f i l in g ;

· sta f f c om m e nts or c h a n g e s to d i s c losure in r e spo n se to s t a ff c om m e nts do not fo rec lose the Comm i ss i on f r om t a k ing a n y ac t i on with r e sp e c t t o the f i l in g ; and

· the c ompa n y m a y not as s e rt sta f f c om m e nts as a d e f e nse in a n y proc ee di n g in i t i a ted b y the Comm i ss i on or a n y p e rson und e r t h e f e d e r a l s ec u r i t ies l a ws of t h e United S t a tes.

Sincerely,

/s/Ralph M Norwood

Ralph M. Norwood

Chief Financial Officer