SEC Comment Letter for TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Dec 1, 2014

TECOGEN INC. (TGEN) (CIK 0001537435)
Date: Dec. 1, 2014 · CIK: 0001537435 · Accession: 0000000000-14-061124

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-199634

Date

Dec. 1, 2014

Author

/s/ Jay Ingram

Form

UPLOAD

Company

TECOGEN INC. (TGEN) (CIK 0001537435)

Letter

December 1 , 2014 Via E -mail David A. Garrison Chief Financial Officer, Treasurer and Secretary Tecogen Inc. 45 First Avenue Waltham, MA 02451

Re: Tecogen Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed November 26 , 2014 File No. 333-199634

Dear Mr. Garrison :

We have reviewed your amended registration statement and have the following comments.

General

1. Please amend your filing to include currently -dated signatures and an updated auditors’ consent .

Please contact Kamyar Daneshvar, Staff Attorney at (202) 551 -3787 or me at (202) 551 - 3397 with any questions.

Sincerely,
/s/ Jay Ingram

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December 1 , 2014

Via E -mail
David A. Garrison
Chief Financial Officer, Treasurer and Secretary
Tecogen Inc.
45 First Avenue
Waltham, MA 02451

Re: Tecogen Inc.
  Amendment No. 1 to Registration Statement on Form S-3
Filed  November 26 , 2014
  File No.  333-199634

Dear Mr. Garrison :

We have reviewed your amended registration statement and have the following
comments.

General

1. Please amend your filing to include currently -dated signatures and an updated auditors’
consent .

Please contact Kamyar Daneshvar, Staff Attorney  at (202) 551 -3787  or me at (202) 551 -
3397 with any  questions.

Sincerely,

 /s/ Jay Ingram

Jay Ingram
Legal Branch Chief

cc: Edwin L. Miller ( via e -mail)
 Sullivan & Worcester LLP

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