SEC Comment Letter for FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Aug 25, 2016

FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: Aug. 25, 2016 · CIK: 0000886128 · Accession: 0000000000-16-090041

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AI Filing Summary & Sentiment

Date

October 31, 2015

Author

/s/ Martin James

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANC E Mail Stop 3030 August 2 5, 2016 Via E -mail Michael Bishop Senior Vice President and Chief Financial Officer FuelCell Energy, Inc. 3 Great Pasture Road Danbury, Connecticut 06810

Re: FuelCell Energy , Inc. Form 10 -K for the Fiscal Year Ended October 31, 2015 Filed January 8, 2016 File No. 1-14204

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 securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANC E

Mail Stop 3030
August 2 5, 2016

Via E -mail
Michael Bishop
Senior Vice President and Chief Financial Officer
FuelCell Energy, Inc.
3 Great Pasture Road
Danbury, Connecticut 06810

 Re: FuelCell Energy , Inc.
Form 10 -K for the Fiscal Year Ended October 31, 2015
Filed January 8, 2016
File No.  1-14204

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 securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

               Sincerely,

        /s/ Martin James

                Martin James
                Senior Assistant Chief Accountant
              Office of Electronics and Machinery

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