SEC Comment Letter for HUDSON TECHNOLOGIES (HDSN) — Jan 4, 2021
HUDSON TECHNOLOGIES INC /NY
Date: Jan. 4, 2021 · CIK: 0000925528 · Accession: 0000000000-21-000019
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File numbers found in text: 333-251646
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United States securities and exchange commission logo
January 4, 2021
Nat Krishnamurti
Chief Financial Officer
Hudson Technologies, Inc.
P.O. Box 1541
One Blue Hill Plaza
Pearl River, NY 10965
Re:Hudson Technologies, Inc.
Registration Statement on Form S-3
Filed December 23, 2020
File No. 333-251646
Dear Mr. Krishnamurti:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services