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CORRESP Filing

Capstone Green Energy Holdings, Inc.
Date: Dec. 30, 2025 · CIK: 0001009759 · Accession: 0001104659-25-125238

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File numbers found in text: 333-292401

Date
December 30, 2025
Author
/s/ Alfredo Gomez
Form
CORRESP
Company
Capstone Green Energy Holdings, Inc.

Letter

December 30, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention: Matthew Derby

Re: Capstone Green Energy Holdings, Inc.

Registration Statement on Form S-1

Filed December 23, 2025

File No. 333-292401

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Capstone Green Energy Holdings, Inc. (the " Company ") hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 4:00 p.m. Eastern Time on January 2, 2026, or as soon as practicable thereafter.

Once the Registration Statement has been declared effective, please contact our counsel, Elizabeth McNichol of Katten Muchin Rosenman LLP, at (214) 765-3661 to orally confirm that event or if you have any questions or require additional information regarding this matter.

Sincerely,
/s/ Alfredo Gomez

Show Raw Text
CORRESP
 1
 filename1.htm

 December 30, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Technology

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Matthew Derby

 Re:
 Capstone
 Green Energy Holdings, Inc.

 Registration
 Statement on Form S-1

 Filed
 December 23, 2025

 File
 No. 333-292401

 Ladies and Gentlemen:

 Pursuant to
Rule 461 promulgated under the Securities Act of 1933, as amended, Capstone Green Energy Holdings, Inc. (the " Company ")
hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 4:00
p.m. Eastern Time on January 2, 2026, or as soon as practicable thereafter.

 Once the Registration Statement has been declared effective, please
contact our counsel, Elizabeth McNichol of Katten Muchin Rosenman LLP, at (214) 765-3661 to orally confirm that event or if you have any
questions or require additional information regarding this matter.

 Sincerely,

 /s/ Alfredo Gomez

 Name: Alfredo Gomez

 Title: General Counsel

 cc:
 Vincent J. Canino, Chief Executive Officer

 Mark D Wood, Katten Muchin Rosenman LLP

 Elizabeth C. McNichol, Katten Muchin Rosenman LLP