SEC Comment Letter for HUDSON TECHNOLOGIES (HDSN) — Feb 9, 2011

HUDSON TECHNOLOGIES INC /NY (HDSN) (CIK 0000925528)
Date: Feb. 9, 2011 · CIK: 0000925528 · Accession: 0000000000-11-008756

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Date

February 8, 2011

Author

Accounting Branch Chief

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 8, 2011 Mr. James R. Buscemi Chief Financial Officer Hudson Technologies, Inc. 1 Blue Hill Plaza, Suite 1541 Pearl River, New York 10965 RE: Hudson Technologies, Inc. Form 10-K for the Year Ended December 31, 2009 Forms 10-Q for the Periods Ended March 31, 2010, June 30, 2010 and September 30, 2010 File No. 1-13412

Dear Mr. Buscemi: We have completed our review of your filings and do not have any further comments at this time.

Sincerely, R u f u s D e c k e r
Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

                                                                               February 8, 2011
 Mr. James R. Buscemi Chief Financial Officer Hudson Technologies, Inc. 1 Blue Hill Plaza, Suite 1541 Pearl River, New York 10965
 RE: Hudson Technologies, Inc.
Form 10-K for the Year Ended December 31, 2009 Forms 10-Q for the Periods Ended March 31, 2010, June 30, 2010 and September 30, 2010 File No. 1-13412

Dear Mr. Buscemi:
 We have completed our review of your  filings and do not have any further
comments at this time.

  Sincerely,            R u f u s  D e c k e r
       Accounting Branch Chief

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