SEC Comment Letter for TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Sep 30, 2015

TECOGEN INC. (TGEN) (CIK 0001537435)
Date: Sept. 30, 2015 · CIK: 0001537435 · Accession: 0000000000-15-047970

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File numbers found in text: 001-36103

Date

September 30, 2015

Author

/s/ Pamela Long

Form

UPLOAD

Company

TECOGEN INC. (TGEN) (CIK 0001537435)

Letter

Mail Stop 4631 September 30, 2015 Via E -mail Michael S. Rispin Corporate & Securities Counsel Tecogen Inc. 45 First Avenue Waltham, MA 02451

Re: Tecogen Inc. Form 10 -K Filed March 25, 2015 File No. 001-36103

Dear Mr. Rispin :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the com pany or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Pamela Long

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Mail Stop 4631

September 30, 2015

Via E -mail
Michael S. Rispin
Corporate & Securities Counsel
Tecogen Inc.
45 First Avenue
Waltham, MA 02451

Re: Tecogen Inc.
Form 10 -K
Filed March 25, 2015
File No. 001-36103

Dear Mr. Rispin :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the com pany or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Pamela Long

Pamela Long
Assistant Director
Office of Manufacturing and
Construction

cc: Benjamin Armou r (via email )
      Sullivan & Worcester LLP

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