TECHPRECISION CORP — Regulatory Filings 2025

Jan 29, 2025

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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:
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

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