SEC Comment Letter for Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759) (CEPL) — May 16, 2011

Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759)
Date: May 16, 2011 · CIK: 0001009759 · Accession: 0000000000-11-030422

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File numbers found in text: 001-15957

Date

May 16, 2011

Author

Brian Cascio

Form

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Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759)

Letter

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

DIVISION OF CORPORATION FINANCE Mail Stop 3030 May 16, 2011 Edward I. Reich Chief Financial Officer Capstone Turbine Corporation 21211 Nordhoff Street Chatsworth, CA 91311 Re: Capstone Turbine Corporation Form 10-K for the fiscal year ended March 31, 2010 Filed June 14, 2010 File No. 001-15957 Dear Mr. Reich:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not for eclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiate d by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequa cy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. S i n c e r e l y ,

Brian Cascio Accounting Branch Chief

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

       DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
          May 16, 2011  Edward I. Reich Chief Financial Officer Capstone Turbine Corporation 21211 Nordhoff Street Chatsworth, CA  91311
 Re: Capstone Turbine Corporation
  Form 10-K for the fiscal year ended March 31, 2010
Filed June 14, 2010
  File No. 001-15957
Dear Mr. Reich:

We have completed our review of your filing.  We remind you that our comments
or changes to disclosure in response to our comments do not for eclose the Commission
from taking any action with respect to the company or the filing and the company may
not assert staff comments as a defense in any proceeding initiate d by the Commission or
any person under the federal securities laws of  the United States.  We urge all persons
who are responsible for the accuracy and adequa cy of the disclosure in the filing to be
certain that the filing include s the information the Securities Exchange Act of 1934 and
all applicable rules require.
       S i n c e r e l y ,

Brian Cascio Accounting Branch Chief

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