SEC Company Response from FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128) (FCEL) — Aug 17, 2018
FUELCELL ENERGY INC (FCEL, FCELB) (CIK 0000886128)
Date: Aug. 17, 2018 · CIK: 0000886128 · Accession: 0001144204-18-045382
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File numbers found in text: 333-226792
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CORRESP
1
filename1.htm
August 17, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-3720
Re: FuelCell Energy, Inc.
Registration Statement on Form S-3 (File No. 333-226792)
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, FuelCell Energy, Inc. (the “Company”) hereby requests that the above-referenced
Registration Statement on Form S-3 (File. No. 333-226792) (the “Registration Statement”) be declared effective at 4:30
P.M. Eastern Time on August 21, 2018 or as soon as practicable thereafter.
Sincerely,
FUELCELL ENERGY, INC.
By:
/s/ Michael S. Bishop
Name: Michael S. Bishop
Title: Senior Vice President, Chief Financial Officer and Treasurer