SEC Company Response from TECOGEN INC. (TGEN) (CIK 0001537435) (TGEN) — Apr 21, 2020
TECOGEN INC. (TGEN) (CIK 0001537435)
Date: April 21, 2020 · CIK: 0001537435 · Accession: 0001537435-20-000030
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File numbers found in text: 333-237582
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CORRESP 1 filename1.htm Document TECOGEN INC. 45 First Avenue Waltham, MA 02451 Tel: (781) 466-6400 April 21, 2020 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Bernard Nolan, Esq. Attorney Adviser Division of Corporation Finance Re: Tecogen Inc. Form S-3 Registration Statement File No. 33-237582 Ladies and Gentlemen: Pursuant to the requirements of Rule 461 under the Securities Act of 1933, as amended, Tecogen Inc., a Delaware corporation, hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-237582) filed with the Commission on April 6, 2020, to 4:00 p.m. on April 23, 2020, or as soon thereafter as practicable. If you have any question regarding the foregoing, please contact Neil R.E. Carr of the law firm of Somertons, PLLC, at (202) 459-4651 or by email at neil.carr@somertons.com. Respectfully submitted, /s/ John K. Whiting, IV John K. Whiting, IV General Counsel cc: Neil R.E. Carr, Somertons, PLLC