SEC Company Response from Birchtech (BCHT) — Feb 12, 2026
Birchtech Corp.
Date: Feb. 12, 2026 · CIK: 0000728385 · Accession: 0001104659-26-014430
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292701
Letter
Re: Birchtech Corp.
February 12, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1, as amended
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 Angela Gomes of Sullivan & Worcester LLP, counsel to Lake Street Capital Markets, LLC, at +1 (617) 338-2957.
[Signature Page to Follow]
Very truly yours,
LAKE STREET CAPITAL MARKETS, LLC
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CORRESP 1 filename1.htm February 12, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Birchtech Corp. Registration Statement on Form S-1, as amended 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 Angela Gomes of Sullivan & Worcester LLP, counsel to Lake Street Capital Markets, LLC, at +1 (617) 338-2957. [Signature Page to Follow] Very truly yours, LAKE STREET CAPITAL MARKETS, LLC on behalf of itself and as representative of the Underwriters By: /s/ Michael Townley Name: Michael Townley Title: Head of Investment Banking [Signature Page to Withdrawal of Acceleration Request]