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SEC Company Response from Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463) (SLNH) — Mar 7, 2018

Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463)
Date: March 7, 2018 · CIK: 0000064463 · Accession: 0000921895-18-000870

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 7, 2018
Author
/s/ Ron S. Berenblat
Form
CORRESP
Company
Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463)

Letter

Office of Mergers & Acquisitions Division of Corporation Finance File No. 0-06890 Schedule 13E-3 filed January 17, 2018 Filed by Brookstone Partners Acquisition XXIV LLC et al. File No. 5-03199

Dear Ms. Chalk:

We serve as counsel to Mechanical Technology, Incorporated and Brookstone Partners Acquisition XXIV LLC (the “Filing Parties”) in connection with the above referenced Schedule 14A and Schedule 13E-3 (the “Filings”) filed with the Securities and Exchange Commission on January 17, 2018. On behalf of the Filing Parties, the Filing Parties hereby withdraw the Filings.

Very truly yours,
/s/ Ron S. Berenblat

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CORRESP
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    O   L   S   H   A   N

1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019

TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222

EMAIL:  RBERENBLAT@OLSHANLAW.COM

DIRECT DIAL:  212.451.2296

March 7, 2018

By Email AND
EDGAR

Christina Chalk

Senior Special Counsel

Office of Mergers & Acquisitions

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Mechanical Technology, Incorporated

PRE 14A filed January 17, 2018

File No. 0-06890

Schedule 13E-3 filed January 17, 2018

Filed by Brookstone Partners Acquisition XXIV LLC et al.

File No. 5-03199

Dear Ms. Chalk:

We serve as counsel to Mechanical Technology,
Incorporated and Brookstone Partners Acquisition XXIV LLC (the “Filing Parties”) in connection with the above referenced
Schedule 14A and Schedule 13E-3 (the “Filings”) filed with the Securities and Exchange Commission on January 17, 2018.
On behalf of the Filing Parties, the Filing Parties hereby withdraw the Filings.

    Very truly yours,

    /s/ Ron S. Berenblat

    Ron S. Berenblat

cc: Jeffrey Spindler, Esq.

    O L S H A N   F R O M E   W O L O S K Y   L L P
    WWW.OLSHANLAW.COM