SEC Comment Letter for TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Apr 13, 2020
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: April 13, 2020 · CIK: 0001537435 · Accession: 0000000000-20-003139
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237582
Letter
April 10, 2020 Benjamin M. Locke Chief Executive Officer Tecogen Inc. 45 First Avenue Waltham, MA 02451 Re:Tecogen Inc. Registration Statement on Form S-3 Filed April 6, 2020 File No. 333-237582 Dear Mr. Locke: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Bernard Nolan, Attorney-Adviser, at (202) 551-6515 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Neil R.E. Carr
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April 10, 2020
Benjamin M. Locke
Chief Executive Officer
Tecogen Inc.
45 First Avenue
Waltham, MA 02451
Re:Tecogen Inc.
Registration Statement on Form S-3
Filed April 6, 2020
File No. 333-237582
Dear Mr. Locke:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 461 regarding requests for acceleration. We remind you that the
company and its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Please contact Bernard Nolan, Attorney-Adviser, at (202) 551-6515 or, in his absence,
Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Neil R.E. Carr