-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CAgs/Em9V6Qxbcg5cC8TCsH1b4kfnaeDqIMSLOYkfwZC1yghVL/2BqTBiXQAmtew DGBvVN9BkFRUemzovN76gA== 0000950123-10-079593.txt : 20101105 0000950123-10-079593.hdr.sgml : 20101105 20100820160712 ACCESSION NUMBER: 0000950123-10-079593 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100820 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FUELCELL ENERGY INC CENTRAL INDEX KEY: 0000886128 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 060853042 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 GREAT PASTURE RD CITY: DANBURY STATE: CT ZIP: 06813 BUSINESS PHONE: 2038256000 MAIL ADDRESS: STREET 1: 3 GREAT PASTURE ROAD CITY: DANBURY STATE: CT ZIP: 06813 FORMER COMPANY: FORMER CONFORMED NAME: ENERGY RESEARCH CORP /NY/ DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm corresp
FUELCELL ENERGY, INC.
3 Great Pasture Road
Danbury, Connecticut 06813
(203) 825-6000
August 20, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE:   FuelCell Energy, Inc.
Registration Statement on Form S-3
Commission File No. 333-164412
Dear Sir or Madam:
     The registrant, FuelCell Energy, Inc. (“FuelCell”), hereby requests that the effective date of the above-captioned “Registration Statement” be accelerated to 10:00 a.m., Eastern Time, on August 26, 2010, or as soon thereafter as is practicable.
     FuelCell hereby acknowledges that:
  •   should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve FuelCell from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
  •   FuelCell may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
         
  FUELCELL ENERGY, INC.
 		  
  By:   /s/ Joseph G. Mahler    
    Joseph G. Mahler   
    Sr. Vice President and CFO   
 

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