# EDGAR Filing Document

**Accession Number:** 0000889348
**File Stem:** 0001999371-26-007994
**Filing Date:** 2026-4
**Character Count:** 1704
**Document Hash:** 60c9351f1c86c5240e2aed2c3166a805
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001999371-26-007994.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001999371-26-007994

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260409

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CPI AEROSTRUCTURES INC
- **CENTRAL INDEX KEY:** 0000889348
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT PART & AUXILIARY EQUIPMENT, NEC [3728]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 112520310
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 200A EXECUTIVE DR
- **CITY:** EDGEWOOD
- **STATE:** NY
- **ZIP:** 11717
- **BUSINESS PHONE:** 5165865200

**MAIL ADDRESS:**
- **STREET 1:** 91 HEARTLAND BLVD
- **CITY:** EDGEWOOD
- **STATE:** NY
- **ZIP:** 11717

**CPI AEROSTRUCTURES, INC.**

**91 Heartland Blvd.**

**Edgewood, New York 11717**

April 9, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: Jenny O'Shanick, Esq.

Re: CPI AEROSTRUCTURES, INC. <br> Registration Statement on Form S-3 <br> Filed March 31, 2026 File No. 333-294801

Dear Ms. O'Shanick:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CPI Aerostructures, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:15pm EDT on Tuesday, April 14, 2026, or as soon as thereafter practicable.

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| |
|:---|
| Very truly yours, |
| <br>/s/ DORITH HAKIM<br>|
| Dorith Hakim |
| President and Chief Executive Officer |

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