SEC Comment Letter for HUDSON TECHNOLOGIES (HDSN) — Oct 23, 2006

HUDSON TECHNOLOGIES INC /NY (HDSN) (CIK 0000925528)
Date: Oct. 23, 2006 · CIK: 0000925528 · Accession: 0000000000-06-051435

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2004

Author

Rufus Decker

Form

UPLOAD

Company

HUDSON TECHNOLOGIES INC /NY (HDSN) (CIK 0000925528)

Letter

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 March 30, Mr. James R. Buscemi Chief Financial Officer Hudson Technologies, Inc. 275 North Middletown Road Pearl River, New York 10965

RE: Form 10-KSB for the Fiscal Year ended December 31, 2004 Forms 10-QSB for the Fiscal Quarters ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 1-13412

Dear Mr. Buscemi:

We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.

If you have any further questions regarding our review of your filings, please direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his absence, to the Nudrat Salik, Staff Accountant, at (202) 551-3692.

Sincerely,
Rufus Decker
Accounting Branch Chief

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SECURITIES AND EXCHANGE COMMISSION
                                          WASHINGTON, D.C. 20549-7010

    DIVISION OF
CORPORATION FINANCE

  Mail Stop 7010

                                                             March 30,
2006

  Mr. James R. Buscemi
  Chief Financial Officer
  Hudson Technologies, Inc.
  275 North Middletown Road
  Pearl River, New York 10965

          RE:     Form 10-KSB for the Fiscal Year ended December 31, 2004
                  Forms 10-QSB for the Fiscal Quarters ended March 31,
2005,
June 30,
                  2005 and September 30, 2005
                  File No. 1-13412

  Dear Mr. Buscemi:

          We have completed our review of your Form 10-KSB and related filings
and have
  no further comments at this time.

          If you have any further questions regarding our review of your
filings, please
  direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752 or, in his
absence, to
  the Nudrat Salik, Staff Accountant, at (202) 551-3692.

                                                      Sincerely,

                                                      Rufus Decker
                                                      Accounting Branch Chief

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