0001437749-23-009860.txt : 20230510 0001437749-23-009860.hdr.sgml : 20230510 20230410170830 ACCESSION NUMBER: 0001437749-23-009860 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230410 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CVD EQUIPMENT CORP CENTRAL INDEX KEY: 0000766792 STANDARD INDUSTRIAL CLASSIFICATION: SPECIAL INDUSTRY MACHINERY, NEC [3559] IRS NUMBER: 112621692 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 355 S. TECHNOLOGY DRIVE CITY: CENTRAL ISLIP STATE: NY ZIP: 11722 BUSINESS PHONE: 6319817081 MAIL ADDRESS: STREET 1: 355 S. TECHNOLOGY DRIVE CITY: CENTRAL ISLIP STATE: NY ZIP: 11722 CORRESP 1 filename1.htm cvv20230410_corresp.htm

 

cvv20230410_correspimg001.jpg

 

 

April 10, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, D.C. 20549

 

 

Re:

Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No.  333-271066)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CVD Equipment Corporation (the “Registrant”) hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No.  333-271066) (the “Registration Statement”) so that it will become effective on Wednesday, April 12, 2023 at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

 

The Registrant hereby authorizes Adam P. Silvers, of Ruskin Moscou Faltischek, P.C., to orally modify or withdraw this request for acceleration.

 

Please contact Mr. Silvers at (516) 663-6519, or in his absence Dominick P. Ragno, of Ruskin Moscou Faltischek, P.C., at (516) 663-6614, to provide notice of effectiveness of the Registration Statement, or if you have any questions or comments relating to this request.

 

We also respectfully request that a copy of the written order from the United States Securities and Exchange Commission verifying the effective time and date of such Registration Statement be sent to Ruskin Moscou Faltischek, P.C., attention: Adam P. Silvers, via email at asilvers@rmfpc.com.

 

Very truly yours,

 

CVD Equipment Corporation

   

By:

 

/s/  Richard Catalano         

Name:

Title:

 

Richard Catalano

Chief Financial Officer

 

 
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