SEC Comment Letter for TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Apr 21, 2014
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: April 21, 2014 · CIK: 0001537435 · Accession: 0000000000-14-019920
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-193823
Referenced dates: February 27, 2014
Letter
April 21 , 2014 Via E -Mail Bonnie Brown Chief Financial Officer Tecogen Inc. 45 First Avenue Waltham, MA 02451
Re: Tecogen Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed April 17, 2014 File No. 333-193823
Dear Ms. Brown :
We have reviewed your amended registration statement and have the following comments .
Use of Proceeds, page 20
1. Please remove the apparent inadvertent inclusion of “million” after “$500,000” in the first paragraph o n page 20 , or advise .
2. We note your response to comment 7 in our letter dated February 27, 2014. Your proposed revised disclosure set forth in your response letter does not appear in the registration statement. Please advise.
Exhibit Index
3. We note that you have not included XBRL tagged financials as exhibits to your registration statement. Rather, you make reference to the XBRL information in your annual report on Form 10 -K for the fiscal year ended December 31, 2013 . Please in clude electronically tagged Interactive Data Files with your next amendment.
Bonnie Brown Tecogen Inc. April 21 , 2014 Page 2
You may contact Kamyar Daneshvar, Staff Attorney, at (202) 551 -3787 or Craig Slivka, Special Counsel, at (202) 551 -3729 with any questions.
Sincerely,
/s/ Craig Slivka, for
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April 21 , 2014 Via E -Mail Bonnie Brown Chief Financial Officer Tecogen Inc. 45 First Avenue Waltham, MA 02451 Re: Tecogen Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed April 17, 2014 File No. 333-193823 Dear Ms. Brown : We have reviewed your amended registration statement and have the following comments . Use of Proceeds, page 20 1. Please remove the apparent inadvertent inclusion of “million” after “$500,000” in the first paragraph o n page 20 , or advise . 2. We note your response to comment 7 in our letter dated February 27, 2014. Your proposed revised disclosure set forth in your response letter does not appear in the registration statement. Please advise. Exhibit Index 3. We note that you have not included XBRL tagged financials as exhibits to your registration statement. Rather, you make reference to the XBRL information in your annual report on Form 10 -K for the fiscal year ended December 31, 2013 . Please in clude electronically tagged Interactive Data Files with your next amendment. Bonnie Brown Tecogen Inc. April 21 , 2014 Page 2 You may contact Kamyar Daneshvar, Staff Attorney, at (202) 551 -3787 or Craig Slivka, Special Counsel, at (202) 551 -3729 with any questions. Sincerely, /s/ Craig Slivka, for Pamela Long Assistant Director cc: Edwin L. Miller (via e -mail) Sullivan & Worcester LLP