SEC Comment Letter for FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Nov 13, 2017
FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: Nov. 13, 2017 · CIK: 0000886128 · Accession: 0000000000-17-039958
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Mail Stop 3030 November 7 , 2017 Jennifer D. Arasimowicz , Esq. General Counsel FuelCell Energy, Inc. 3 Great Pasture Road Danbury, Connecticut 06810 Re: FuelCell Energy, Inc. Preliminary Proxy Statement on Schedule PRE 14A Filed October 27 , 201 7 File No. 00 1-14204 Dear M s. Arasimowicz : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Corey J. Sheahan , Esq. Foley & Lardner LLP