# EDGAR Filing Document

**Accession Number:** 0000889348
**File Stem:** 0001999371-26-008115
**Filing Date:** 2026-4
**Character Count:** 2139
**Document Hash:** 7769d6f2eb633ffbee5ccc679c8c80a7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001999371-26-008115.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001999371-26-008115

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260410

**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

April 10, 2026

**VIA FACSIMILE AND EDGAR**

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **CPI AEROSTRUCTURES INC.** |
|  | **Registration Statement on Form S-3 (Registration No. 333-294801) -** |
|  | **Concurrence in Acceleration Request** |

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Ladies and Gentlemen:

Craig-Hallum Capital Group LLC ("<u>Craig-Hallum</u>"), solely acting as sales agent on a best efforts basis in an "at the market" offering pursuant to a prospectus supplement included in the registration statement on Form S-3 (333-294801) (the "<u>Prospectus Supplement</u>"), hereby concurs in the request by CPI Aerostructures Inc. that the effective date of the above-referenced registration statement be accelerated to 4:15 P.M. (Eastern Time), or as soon as practicable thereafter, on April 14, 2026, pursuant to Rule 461 under the Securities Act. Craig-Hallum affirms that it is aware of its obligations under the Securities Act as they pertain to the "at the market" offering pursuant to the Prospectus Supplement.

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| |
|:---|
| Very truly yours, |
| **Craig-Hallum Capital Group LLC** |

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| | |
|:---|:---|
| By: | /s/ Rick Hartfiel |
|  | Name: Rick Hartfiel |
|  | Title: Head of Investment Banking |

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