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Correspondence 0001104659-26-052865 from Capstone Energy Plus, Inc. (CGEH)

Capstone Energy Plus, Inc.
Date: April 30, 2026 · CIK: 0001009759 · Accession: 0001104659-26-052865

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File numbers found in text: 333-295366

Date
April 30, 2026
Author
/s/ Alfredo Gomez
Form
CORRESP
Company
Capstone Energy Plus, Inc.

Letter

April 30, 2026

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: Jan Woo

Re: Capstone Green Energy Holdings, Inc.

Registration Statement on Form S-3

Filed April 28, 2026

File No. 333-295366

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 May 4, 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

 April 30, 2026

 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: Jan Woo

 Re:
 Capstone Green Energy Holdings, Inc.

 Registration Statement on Form S-3

 Filed April 28, 2026

 File No. 333-295366

 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 May 4, 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