SEC Company Response from TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Sep 30, 2015
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: Sept. 30, 2015 · CIK: 0001537435 · Accession: 0001537435-15-000066
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File numbers found in text: 333-205147
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CORRESP 1 filename1.htm CORRESP September 30, 2015 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Ms. Pamela Long, Assistant Director Ms. Asia Timmons-Pierce, Staff Attorney Re: Tecogen Inc. Registration Statement on Form S-3 Originally Filed June 22, 2015 Amendment No. 3 Filed September 29, 2015 File No. 333-205147 Dear Staff: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 PM today, September 30, 2015 or as soon thereafter as is practicable. The Company hereby acknowledges that: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Tecogen Inc. By: /s/ David A. Garrison David A. Garrison Chief Financial Officer