November 5, 2024

The Wynnefield Group
Nominating Shareholders
TECHPRECISION CORP
450 Seventh Avenue, Suite 509
New York, New York 10123

       Re: TECHPRECISION CORP
           PREC14A filed on October 28, 2024
           Filed by Wynnefield Partners Small Cap Value, L.P. I, et al.
           File No. 1-41698
Dear The Wynnefield Group:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

        Please respond to these comments by providing the requested information
or advise us
as soon as possible when you will respond. If you do not believe our comments
apply to your
facts and circumstances, please tell us why in your response.

       After reviewing your response to these comments, we may have additional
comments.

PREC14A filed October 28, 2024
Cover Page

1.     Specifically identify the participants in this solicitation here, or
include a reference to
       Annex A where those participants are listed.
Background of this Proxy Solicitation, page 5

2.     Where you present facts and figures in the proxy statement, please
revise to provide
       citations to enable shareholders to identify the source of such
information. One
       example of information that should include cites appears in the third
bullet point on
       page 5: "On November 29, 2023, the Company announced that it had entered
into a
       stock purchase agreement (the 'Votaw SPA') to acquire all of the
outstanding shares of
       Votaw Precision Technologies, Inc. ('Votaw') for a total purchase price
of $110
       million, which included a closing payment of $70 million, seller
financing of $15
       million and an earnout of up to $25 million." Here and throughout the
proxy
 November 5, 2024
Page 2

       statement, where citations have not already been provided, please revise
to include
       them.
Election of Directors, page 13

3.     Where you reference the availability of information about the Company's
nominees on
       page 13, revise to provide disclosure like that presented on page 25 to
include the
       Commission's website address and explain to shareholders that they can
access the
       Company's proxy statement, and any other relevant documents, without
cost on the
       Commission's website. See Item 7(f) of Schedule 14A.
Stockholder Nominations and Proxy Access, page 23

4.     It appears the reference to October 30, 2025, in the last paragraph on
page 23 may be
       typo, based on the reference to October 20, 2025, in the first paragraph
of this section.
       Please revise or advise.
        We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

      Please direct any questions to Eddie Kim at 202-679-6943 or Christina
Chalk at 202-
551-3263.




                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Mergers
& Acquisitions