SEC Comment Letter for FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Feb 8, 2012
FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: Feb. 8, 2012 · CIK: 0000886128 · Accession: 0000000000-12-006894
AI Filing Summary & Sentiment
File numbers found in text: 001-14204
Letter
February 7, 2012 Via E-mail Mr. Michael Bishop Senior Vice President, Chief Financial Officer, Treasurer and Corporate Secretary FuelCell Energy, Inc. 3 Great Pasture Road Danbury, CT 06813 Re: FuelCell Energy, Inc. Form 10-K for the fiscal year ended October 31, 2011 Filed January 17, 2012 Form 10-K for the fiscal year ended October 31, 2010 Filed January 14, 2011 File No. 001-14204
Dear Mr. Bishop: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Brian Cascio
Brian Cascio Accounting Branch Chief
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February 7, 2012 Via E-mail Mr. Michael Bishop Senior Vice President, Chief Financial Officer, Treasurer and Corporate Secretary FuelCell Energy, Inc. 3 Great Pasture Road Danbury, CT 06813 Re: FuelCell Energy, Inc. Form 10-K for the fiscal year ended October 31, 2011 Filed January 17, 2012 Form 10-K for the fiscal year ended October 31, 2010 Filed January 14, 2011 File No. 001-14204 Dear Mr. Bishop: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Brian Cascio Brian Cascio Accounting Branch Chief