SEC Comment Letter for Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759) (CEPL) — Oct 17, 2013
Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759)
Date: Oct. 17, 2013 · CIK: 0001009759 · Accession: 0000000000-13-057273
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File numbers found in text: 001-15957
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October 17 , 2013 Via E -mail Darren R. Jamison President and Chief Executive Officer Capstone Turbine Corporation 21211 Nordhoff Street Chatsworth, California 91311 Re: Capstone Turbine Corporation Form 10 -K Filed June 13, 2013 File No. 001-15957 Dear Mr. Jamison : 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 foreclose 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 initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director cc (via e -mail): J. Chase Cole, Esq. Waller Lansden Dortch & Davis, LLP