SEC Comment Letter for Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463) (SLNH) — Oct 15, 2007

Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463)
Date: Oct. 15, 2007 · CIK: 0000064463 · Accession: 0000000000-07-050156

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File numbers found in text: 000-06890

Date

October 15, 2007

Author

Martin F. James

Form

UPLOAD

Company

Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 6010 October 15, 2007 VIA U.S. MAIL AND FACSIMILE (518.533.2201) Ms. Cynthia A. Scheuer Chief Financial Officer Mechanical Technology Incorporated 431 New Karner Road Albany, New York 12205 Re: Mechanical Technology Incorporated Form 10-K for the fiscal year ended December 31, 2006 File No. 000-06890

Dear Ms. Scheuer: We have completed our review of your Form 10-K and related filings and have no further comments at this time.

S i n c e r e l y , M a r t i n F . J a m e s Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 6010
October 15, 2007
 VIA U.S. MAIL AND FACSIMILE (518.533.2201)

 Ms. Cynthia A. Scheuer Chief Financial Officer Mechanical Technology Incorporated 431 New Karner Road Albany, New York 12205
 Re: Mechanical Technology Incorporated
  Form 10-K for the fiscal year ended December 31, 2006
File No. 000-06890

Dear Ms. Scheuer:
  We have completed our review of your Form  10-K and related filings and have no further
comments at this time.

         S i n c e r e l y ,                     M a r t i n  F .  J a m e s          Senior Assistant Chief Accountant

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