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SEC Company Response from FUELCELL ENERGY (FCEL) — Apr 15, 2010

FUELCELL ENERGY INC
Date: April 15, 2010 · CIK: 0000886128 · Accession: 0000950123-10-035048

AI Filing Summary & Sentiment

File numbers found in text: 333-164411

Date
April 14, 2010
Author
Not clearly detected
Form
CORRESP
Company
FUELCELL ENERGY INC

Letter

Securities and Exchange Commission RE: FuelCell Energy, Inc. Registration Statement on Form S-3 Commission File No. 333-164411

Dear Sir or Madam:

The registrant, FuelCell Energy, Inc. (“FuelCell”), hereby requests that the effective date of the above-captioned “Registration Statement” be accelerated to 10:00 a.m., Eastern Time, on April 19, 2010, or as soon thereafter as is practicable.

FuelCell hereby acknowledges that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve FuelCell from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

FuelCell may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

FUELCELL ENERGY, INC.

By: /s/ Joseph G. Mahler

Joseph G. Mahler

Sr. Vice President and CFO

Show Raw Text
CORRESP
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filename1.htm

Correspondence

FUELCELL ENERGY, INC.

3 Great Pasture Road

Danbury, Connecticut 06813

(203) 825-6000

April 14, 2010

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    RE:

    FuelCell Energy, Inc.

Registration Statement on Form S-3

Commission File No. 333-164411

Dear Sir or Madam:

The registrant, FuelCell Energy, Inc. (“FuelCell”), hereby requests that the effective
date of the above-captioned “Registration Statement” be accelerated to 10:00 a.m., Eastern Time, on
April 19, 2010, or as soon thereafter as is practicable.

FuelCell hereby acknowledges that:

    •

    should the Securities and Exchange Commission (the “Commission”) or the
staff, acting pursuant to delegated authority, declare the Registration Statement
effective, it does not foreclose the Commission from taking any action with respect to
the Registration Statement;

    •

    the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the Registration Statement effective, does not relieve FuelCell from its full
responsibility for the adequacy and accuracy of the disclosure in the Registration
Statement; and

    •

    FuelCell may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

    FUELCELL ENERGY, INC.

    By:
    /s/ Joseph G. Mahler

    Joseph G. Mahler

    Sr. Vice President and CFO