SEC Comment Letter for HUDSON TECHNOLOGIES (HDSN) — Jan 18, 2023
HUDSON TECHNOLOGIES INC /NY (HDSN) (CIK 0000925528)
Date: Jan. 18, 2023 · CIK: 0000925528 · Accession: 0000000000-23-000519
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Reasoning
File numbers found in text: 333-269221
Letter
United States securities and exchange commission logo January 18, 2023 Brian F. Coleman Chairman and Chief Executive Officer Hudson Technologies, Inc. 300 Tice Boulevard, Suite 290 Woodcliff Lake, NJ 07677 Re:Hudson Technologies, Inc. Registration Statement on Form S-3 Filed January 13, 2023 File No. 333-269221 Dear Brian F. Coleman: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Michael Grundei
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United States securities and exchange commission logo
January 18, 2023
Brian F. Coleman
Chairman and Chief Executive Officer
Hudson Technologies, Inc.
300 Tice Boulevard, Suite 290
Woodcliff Lake, NJ 07677
Re:Hudson Technologies, Inc.
Registration Statement on Form S-3
Filed January 13, 2023
File No. 333-269221
Dear Brian F. Coleman:
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 Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Michael Grundei