SEC Comment Letter for FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Jul 22, 2009
FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: July 22, 2009 · CIK: 0000886128 · Accession: 0000000000-09-038986
AI Filing Summary & Sentiment
Referenced dates: June 26, 2009
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010
DIVISION OF CORPORATION FINANCE July 22, 2009
Via U.S. Mail and Facsimile (203-825-4999)
Daniel Brdar Chairman, President and Chief Executive Officer Fuelcell Energy, Inc. 3 Great Pasture Road Danbury, CT 06813 Re: Fuelcell Energy, Inc. Form 10-K for the Fiscal Year Ended October 31, 2008 Filed January 14, 2009 File No. 1-14204 Dear Mr. Brdar:
We refer you to our comment letter dated June 26, 2009 regarding business contacts with Iran and Syria. We have completed our review of this subject matter and have no further comments at this time. S i n c e r e l y , C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Peggy Fisher Assistant Director Division of Corporation Finance
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
July 22, 2009
Via U.S. Mail and Facsimile (203-825-4999)
Daniel Brdar
Chairman, President and Chief Executive Officer Fuelcell Energy, Inc. 3 Great Pasture Road Danbury, CT 06813
Re: Fuelcell Energy, Inc.
Form 10-K for the Fiscal Year Ended October 31, 2008
Filed January 14, 2009 File No. 1-14204
Dear Mr. Brdar:
We refer you to our comment letter dated June 26, 2009 regarding business
contacts with Iran and Syria. We have completed our review of this subject matter and
have no further comments at this time. S i n c e r e l y , C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Peggy Fisher Assistant Director Division of Corporation Finance