SEC Comment Letter for FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Mar 24, 2009
FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: March 24, 2009 · CIK: 0000886128 · Accession: 0000000000-09-014948
AI Filing Summary & Sentiment
File numbers found in text: 001-14204
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 March 24, 2009 Joseph G. Mahler Chief Financial Officer Fuel Cell Energy, Inc. 3 Great Pasture Road Danbury, Connecticut 06813
Re: Fuel Cell Energy, Inc. Form 10-K for the fiscal year ended October 31, 2008 Filed January 14, 2009 File No. 001-14204
Dear Mr. Mahler:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
March 24, 2009 Joseph G. Mahler Chief Financial Officer Fuel Cell Energy, Inc. 3 Great Pasture Road Danbury, Connecticut 06813
Re: Fuel Cell Energy, Inc.
Form 10-K for the fiscal year ended October 31, 2008
Filed January 14, 2009
File No. 001-14204
Dear Mr. Mahler:
We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.
S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f