SEC Company Response from TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Feb 14, 2013
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: Feb. 14, 2013 · CIK: 0001537435 · Accession: 0001537435-13-000022
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-178697
Letter
Via EDGAR Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Re: Tecogen Inc. (the Company) Amendment No. 7 to Registration Statement No. 333-178697
Dear Ms. Long:
The purpose of this letter is to respond to your letter of February 13, 2013 regarding the above registration statement. For your convenience, your original comments appear in bold text, followed by our response. We are concurrently filing Amendment No. 8 to the Form S-1.
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.
We have revised our disclosure as requested to include our auditor’s consent that references the appropriate filing.
* * *
We appreciate your comments and welcome the opportunity to discuss with you our responses provided above. Please call me at (781) 466-6440 or our attorney, Edwin Miller of Sullivan & Worcester LLP in Boston, at (617) 338-2447 if you have any questions or require additional information.
Sincerely,
TECOGEN INC.
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CORRESP 1 filename1.htm TGN RESPONSE 8 2013.02.14 February 14, 2013 Via EDGAR Pamela A. Long, Assistant Director Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: Tecogen Inc. (the Company) Amendment No. 7 to Registration Statement No. 333-178697 Dear Ms. Long: The purpose of this letter is to respond to your letter of February 13, 2013 regarding the above registration statement. For your convenience, your original comments appear in bold text, followed by our response. We are concurrently filing Amendment No. 8 to the Form S-1. 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. We have revised our disclosure as requested to include our auditor’s consent that references the appropriate filing. * * * We appreciate your comments and welcome the opportunity to discuss with you our responses provided above. Please call me at (781) 466-6440 or our attorney, Edwin Miller of Sullivan & Worcester LLP in Boston, at (617) 338-2447 if you have any questions or require additional information. Sincerely, TECOGEN INC. /s/ Bonnie J. Brown By: Bonnie J. Brown Chief Financial Officer cc: Mindy Hooker, Staff Accountant Jeanne Baker, Staff Accountant Erin Jaskot, Staff Attorney Craig Slivka, Special Counsel Tecogen Inc. 45 First Avenue Waltham, MA 02451 781-466-6400 • 781-466-6466 (fax) www.tecogen.com