SEC Company Response from Birchtech (BCHT) — Feb 12, 2026
Birchtech Corp.
Date: Feb. 12, 2026 · CIK: 0000728385 · Accession: 0001104659-26-014428
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292701
Letter
BIRCHTECH CORP.
1810 Jester Drive
Corsicana, Texas 75109
February 12, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jane Park
Re: Birchtech Corp.
Registration Statement on Form S-1, as amended
Originally Filed January 13, 2026
File No. 333-292701
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on February 9, 2026, in which we requested the acceleration of the effective time of the above-referenced registration statement on Form S-1, as amended (the "Registration Statement"), for February 11, 2026, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective time.
Please direct any questions or comments concerning this request to Alexander M. Schwartz of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (312) 499-6369.
Very truly yours,
BIRCHTECH CORP.
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CORRESP 1 filename1.htm BIRCHTECH CORP. 1810 Jester Drive Corsicana, Texas 75109 February 12, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jane Park Re: Birchtech Corp. Registration Statement on Form S-1, as amended Originally Filed January 13, 2026 File No. 333-292701 Withdrawal of Acceleration Request Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on February 9, 2026, in which we requested the acceleration of the effective time of the above-referenced registration statement on Form S-1, as amended (the "Registration Statement"), for February 11, 2026, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective time. Please direct any questions or comments concerning this request to Alexander M. Schwartz of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (312) 499-6369. Very truly yours, BIRCHTECH CORP. By: /s/ Richard MacPherson Name: Richard MacPherson Title: President, Chief Executive Officer, Secretary and Chairman cc: Alexander M. Schwartz , Sheppard, Mullin, Richter & Hampton LLP