SEC Company Response from TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Apr 11, 2017
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: April 11, 2017 · CIK: 0001537435 · Accession: 0001537435-17-000047
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File numbers found in text: 333-215231
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CORRESP 1 filename1.htm Document April 11, 2017 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Ms. Pamela Long, Assistant Director Ms. Kate McHale, Staff Attorney Ms. Asia Timmons-Pierce, Staff Attorney Mr. Dale Welcome, Staff Accountant Ms. Anne McConnell, Staff Accountant Re: Tecogen Inc. Registration Statement on Form S-4 Originally Filed on December 21, 2016 Amendment No. 3 Filed April 11, 2017 File No. 333-215231 Ladies and Gentlemen: 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 4:00 PM, April 12, 2017 or as soon thereafter as is practicable. Very truly yours, Tecogen Inc. By: /s/ David A. Garrison David A. Garrison Chief Financial Officer