SEC Comment Letter for TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Feb 13, 2013
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: Feb. 13, 2013 · CIK: 0001537435 · Accession: 0000000000-13-008564
AI Filing Summary & Sentiment
Reasoning
Letter
February 13 , 2013 Via E -mail John N. Hatsopoulos Chief Executive Officer Tecogen Inc. 45 First Avenue Waltham, MA 02451
Re: Tecogen Inc. Amendment No. 7 to Registration Statement on Form S -1 Filed February 11, 2013 File No. 333 -178697
Dear Mr. Hatsopoulos :
We have reviewed your response letter and the above -referenced filing, and have the following comment .
Exhibit 23.1 Consent of Independent Registered Public Accounting Firm
1. We note your auditor’s consent references Amendment 6. Please request your auditors to provide a consent that references the appropriate filing.
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Mindy Hooker , Staff Accou ntant, at 202 -551-3732, or Jeanne Baker , Staff Accountant , at 202 -551-3691 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Jaskot, Staff Attorney, at 202-551-3442, or Craig Slivka , Special Counsel, at 202-551-3729 with any other questions.
Sincerely,
/s/ Craig E. Slivka, for
Show Raw Text
February 13 , 2013 Via E -mail John N. Hatsopoulos Chief Executive Officer Tecogen Inc. 45 First Avenue Waltham, MA 02451 Re: Tecogen Inc. Amendment No. 7 to Registration Statement on Form S -1 Filed February 11, 2013 File No. 333 -178697 Dear Mr. Hatsopoulos : We have reviewed your response letter and the above -referenced filing, and have the following comment . Exhibit 23.1 Consent of Independent Registered Public Accounting Firm 1. We note your auditor’s consent references Amendment 6. Please request your auditors to provide a consent that references the appropriate filing. As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. You may contact Mindy Hooker , Staff Accou ntant, at 202 -551-3732, or Jeanne Baker , Staff Accountant , at 202 -551-3691 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Jaskot, Staff Attorney, at 202-551-3442, or Craig Slivka , Special Counsel, at 202-551-3729 with any other questions. Sincerely, /s/ Craig E. Slivka, for Pamela A. Long Assistant Director cc: Kristen A. Young , Esq. ( via E-mail) John N. Hatsopoulos Tecogen Inc. February 13 , 2013 Page 2 Sullivan & Worcester LLP