SEC Company Response from FUELCELL ENERGY (FCEL) — Oct 12, 2011
FUELCELL ENERGY INC
Date: Oct. 12, 2011 · CIK: 0000886128 · Accession: 0000950123-11-089604
AI Filing Summary & Sentiment
File numbers found in text: 001-14204
Referenced dates: September 29, 2011
Letter
United States Securities and Exchange Commission Form 10-Q for the Fiscal Quarter Ended July 31, 2011 Filed September 9, 2011 Form 8-K Dated September 6, 2011 Filed September 8, 2011
Re:
Dear Mr. Cascio:
We have been working diligently in preparing our response to your letter dated September 29, 2011. In that letter, you requested a response within ten business days. Our process includes reviews with our external auditors and legal counsel. I am respectfully requesting an extension to October 31, 2011 for our response letter submittal to ensure we have adequate time for thorough preparation and review of our submittal.
Sincerely,
/s/ Michael S. Bishop
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CORRESP
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CORRESP
October 12, 2011
Mr. Brian Cascio
Accounting Branch Chief
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
FuelCell Energy, Inc. File No. 001-14204
Form 10-K for the Fiscal Year Ended October 31, 2010
Filed January 14, 2011
Form 10-Q for the Fiscal Quarter Ended July 31, 2011
Filed September 9, 2011
Form 8-K Dated September 6, 2011
Filed September 8, 2011
Dear Mr. Cascio:
We have been working diligently in preparing our response to your letter dated September 29, 2011.
In that letter, you requested a response within ten business days. Our process includes reviews
with our external auditors and legal counsel. I am respectfully requesting an extension to October
31, 2011 for our response letter submittal to ensure we have adequate time for thorough preparation
and review of our submittal.
Sincerely,
/s/ Michael S. Bishop
Michael S. Bishop
Sr. Vice President & CFO
cc:
Arthur A. Bottone, President & CEO, FuelCell Energy, Inc.
Richard Krantz, Partner, Robinson & Cole