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SEC Company Response from Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463) (SLNH) — May 8, 2017

Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463)
Date: May 8, 2017 · CIK: 0000064463 · Accession: 0001003297-17-000132

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File numbers found in text: 333-217351

Date
May 8, 2017
Author
MECHANICAL TECHNOLOGY, INCORPORATED
Form
CORRESP
Company
Soluna Holdings, Inc (SLNH, SLNHP) (CIK 0000064463)

Letter

Re:

v1conformedaccelerationreque.htm - Prepared by EDGARX.com

[Mechanical Technology, Incorporated letterhead]

May 8, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Request for Acceleration of Effectiveness

Mechanical Technology, Incorporated

Registration Statement on Form S-1

File No. 333-217351 (the “Registration Statement”)

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Mechanical Technology, Incorporated hereby requests that the effectiveness for the above-captioned Registration Statement filed under the Securities Act be accelerated to 12:00 p.m., Eastern Standard Time, on May 10, 2017, or as soon thereafter as practicable.

Very truly yours,
MECHANICAL TECHNOLOGY, INCORPORATED

Show Raw Text
CORRESP
1
filename1.htm

   v1conformedaccelerationreque.htm - Prepared by EDGARX.com

[Mechanical Technology, Incorporated letterhead]

May 8, 2017

Securities and Exchange
Commission

100 F Street, N.E.

Washington, D.C.  20549

		Re:

Request
for Acceleration of Effectiveness

Mechanical
Technology, Incorporated

Registration Statement on Form S-1

File
No. 333-217351 (the “Registration Statement”)

Ladies
and Gentlemen:

In accordance with Rule 461 of
the General Rules and Regulations under the Securities Act of 1933, as amended
(the “Securities Act”), Mechanical Technology, Incorporated hereby requests
that the effectiveness for the above-captioned Registration Statement filed
under the Securities Act be accelerated to 12:00 p.m., Eastern Standard Time,
on May 10, 2017, or as soon thereafter as practicable.

Very truly yours,

MECHANICAL TECHNOLOGY, INCORPORATED

By:

		/s/ Frederick
W. Jones

Frederick W. Jones

Chief Executive Officer, Chief
Financial

Officer and Secretary