SEC Company Response from FUELCELL ENERGY (FCEL) — Aug 20, 2010
FUELCELL ENERGY INC
Date: Aug. 20, 2010 · CIK: 0000886128 · Accession: 0000950123-10-079593
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File numbers found in text: 333-164412
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CORRESP
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corresp
FUELCELL ENERGY, INC.
3 Great Pasture Road
Danbury, Connecticut 06813
(203) 825-6000
August 20, 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. 333-164412
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
August 26, 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