SEC Company Response from Birchtech (BCHT) — Feb 12, 2026
Birchtech Corp.
Date: Feb. 12, 2026 · CIK: 0000728385 · Accession: 0001104659-26-014431
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
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Birchtech Corp. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Tuesday, February 17, 2026, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Please notify Alexander M. Schwartz of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (312) 499-6369 as soon as possible as to the time the registration statement has been declared effective pursuant to this acceleration request.
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 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Birchtech Corp. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Standard Time, on Tuesday, February 17, 2026, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Please notify Alexander M. Schwartz of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (312) 499-6369 as soon as possible as to the time the registration statement has been declared effective pursuant to this acceleration request. 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