SEC Comment Letter for CVD EQUIPMENT CORP (CVV) (CIK 0000766792) (CVV) — Apr 4, 2023

CVD EQUIPMENT CORP (CVV) (CIK 0000766792)
Date: April 4, 2023 · CIK: 0000766792 · Accession: 0000000000-23-003378

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File numbers found in text: 333-271066

Date

April 4, 2023

Author

Office of Technology

Form

UPLOAD

Company

CVD EQUIPMENT CORP (CVV) (CIK 0000766792)

Letter

United States securities and exchange commission logo April 4, 2023 Emmanuel Lakios Chief Executive Officer CVD Equipment Corporation 355 South Technology Drive Central Islip, New York 11722 Re:CVD Equipment Corporation Registration Statement on Form S-3 Filed March 31, 2023 File No. 333-271066 Dear Emmanuel Lakios: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Larry Spirgel, Office Chief, at (202) 551-3815 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Adam P. Silvers, Esq.

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United States securities and exchange commission logo
April 4, 2023
Emmanuel Lakios
Chief Executive Officer
CVD Equipment Corporation
355 South Technology Drive
Central Islip, New York 11722
Re:CVD Equipment Corporation
Registration Statement on Form S-3
Filed March 31, 2023
File No. 333-271066
Dear Emmanuel Lakios:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 461 regarding requests for acceleration.  We remind you that the
company and its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Larry Spirgel,
Office Chief, at (202) 551-3815 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Adam P. Silvers, Esq.

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