SEC Comment Letter for FUELCELL ENERGY (FCEL) — Aug 20, 2018
FUELCELL ENERGY INC
Date: Aug. 20, 2018 · CIK: 0000886128 · Accession: 0000000000-18-025683
AI Filing Summary & Sentiment
File numbers found in text: 333-226792
Letter
August 17, 2018 Michael Bishop Chief Financial Officer FuelCell Energy, Inc. 3 Great Pasture Road Danbury, Connecticut 06810 Re:FuelCell Energy, Inc. Registration Statement on Form S-3 Filed August 10, 2018 File No. 333-226792 Dear Mr. Bishop: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Paul D. Broude
Show Raw Text
August 17, 2018
Michael Bishop
Chief Financial Officer
FuelCell Energy, Inc.
3 Great Pasture Road
Danbury, Connecticut 06810
Re:FuelCell Energy, Inc.
Registration Statement on Form S-3
Filed August 10, 2018
File No. 333-226792
Dear Mr. Bishop:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Heather Percival at 202-551-3498 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Paul D. Broude