SEC Comment Letter for Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759) (CEPL) — Mar 30, 2021

Capstone Green Energy Holdings, Inc. (CGEH) (CIK 0001009759)
Date: March 30, 2021 · CIK: 0001009759 · Accession: 0000000000-21-003823

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File numbers found in text: 333-254547

Date

March 30, 2021

Author

Office of Technology

Form

UPLOAD

Company

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

Letter

United States securities and exchange commission logo March 30, 2021 Darren Jamison Chief Executive Officer Capstone Turbine Corporation 16640 Stagg Street Van Nuys, CA 91406 Re:Capstone Turbine Corporation Registration Statement on Form S-3 Filed March 22, 2021 File No. 333-254547 Dear Mr. Jamison: 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 Matthew Derby, Staff Attorney, at (202) 551-3334 or Larry Spirgel, Office Chief, at (202) 551-3815 with any questions. Sincerely, Division of Corporation Finance Office of Technology

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United States securities and exchange commission logo
March 30, 2021
Darren Jamison
Chief Executive Officer
Capstone Turbine Corporation
16640 Stagg Street
Van Nuys, CA 91406
Re:Capstone Turbine Corporation
Registration Statement on Form S-3
Filed March 22, 2021
File No. 333-254547
Dear Mr. Jamison:
            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 Matthew Derby, Staff Attorney, at (202) 551-3334  or Larry Spirgel,
Office Chief, at (202) 551-3815 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology

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