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
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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