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SEC Company Response from FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — May 16, 2005

FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: May 16, 2005 · CIK: 0000886128 · Accession: 0001144204-05-015929

AI Filing Summary & Sentiment

File numbers found in text: 333-122216

Date
May 16, 2005
Author
President
Form
CORRESP
Company
FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)

Letter

FUELCELL ENERGY, INC. 3 GREAT PASTURE ROAD DANBURY, CONNECTICUT 06813 (203) 825-6000 May 16, 2005 Securities and Exchange Commission 450 Fifth Street Northwest Washington, DC 20549

RE: FuelCell Energy, Inc. Amendment No. 3 to Registration Statement on Form S-1 Commission File No. 333-122216 ------------------------------

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 4:00 p.m., Eastern Time, on May 17, 2005, or as soon thereafter as is practicable.

FuelCell hereby acknowledges that:

o 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;

o 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

o FuelCell may not assert this action as 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/ Jerry D. Leitman -------------------- Jerry D. Leitman President

Show Raw Text
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<TEXT>

                              FUELCELL ENERGY, INC.
                              3 GREAT PASTURE ROAD
                           DANBURY, CONNECTICUT 06813
                                 (203) 825-6000

                                                                    May 16, 2005

Securities and Exchange Commission
450 Fifth Street Northwest
Washington, DC  20549

         RE:      FuelCell Energy, Inc.
                  Amendment No. 3 to Registration Statement on Form S-1
                  Commission File No. 333-122216
                  ------------------------------

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 4:00 p.m., Eastern Time, on May 17, 2005, or as soon thereafter
as is practicable.

      FuelCell hereby acknowledges that:

      o     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;

      o     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

      o     FuelCell may not assert this action as 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/ Jerry D. Leitman
                                                         --------------------
                                                     Jerry D. Leitman
                                                     President

</TEXT>
</DOCUMENT>