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
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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