SEC Comment Letter for FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Nov 6, 2014

FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: Nov. 6, 2014 · CIK: 0000886128 · Accession: 0000000000-14-055618

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AI Filing Summary & Sentiment

File numbers found in text: 001-14204

Date

November 6, 2014

Author

/s/ Brian Cascio

Form

UPLOAD

Company

FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)

Letter

November 6, 2014 Via E -mail Michael S. Bishop Senior Vice President and Chief Financial 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, 2013 Filed January 6, 2014 File No. 001-14204

Dear Mr. Bishop:

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules req uire.

Sincerely,
/s/ Brian Cascio

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November 6, 2014

Via E -mail
Michael S. Bishop
Senior Vice President and Chief Financial 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, 2013
Filed  January 6, 2014
 File No.  001-14204

Dear Mr. Bishop:

We have completed our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal secur ities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules req uire.

        Sincerely,

        /s/ Brian Cascio

        Brian Cascio
        Accounting Branch Chief

SecProbe.io