# EDGAR Filing Document

**Accession Number:** 0001328792
**File Stem:** 0001104659-25-119554
**Filing Date:** 2025-12
**Character Count:** 2794
**Document Hash:** 443a20701ab311f27cee6773275a72cf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-119554.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0001104659-25-119554

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TECHPRECISION CORP
- **CENTRAL INDEX KEY:** 0001328792
- **STANDARD INDUSTRIAL CLASSIFICATION:** FABRICATED STRUCTURAL METAL PRODUCTS [3440]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1 BELLA DRIVE
- **CITY:** WESTMINSTER
- **STATE:** MA
- **ZIP:** 01473
- **BUSINESS PHONE:** 978-874-0591

**MAIL ADDRESS:**
- **STREET 1:** 1 BELLA DRIVE
- **CITY:** WESTMINSTER
- **STATE:** MA
- **ZIP:** 01473

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Techprecision CORP
- **DATE OF NAME CHANGE:** 20060309

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LOUNSBERRY HOLDINGS II INC
- **DATE OF NAME CHANGE:** 20050531

TechPrecision Corporation

1 Bella Drive

Westminster, MA 01473

***VIA EDGAR***

December 9, 2025

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

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| | |
|:---|:---|
| **Re:** | **TechPrecision Corporation**<br> **Registration Statement on Form S-1 (File No. 333-291711)**<br> **Request for Acceleration of Effective Date** |

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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 December 11, 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 (919) 835-5977.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| TechPrecision Corporation | TechPrecision Corporation |
| /s/ Phillip E. Podgorski | /s/ Phillip E. Podgorski |
| Name: | Phillip E. Podgorski |
| Title: | Chief Financial Officer |

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| | |
|:---|:---|
| cc: | Alexander Shen, Chief Executive Officer<br> **TechPrecision Corporation** |
|  | Cecil Martin |
|  | Andrew Terjesen |
|  | **McGuireWoods LLP** |

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