-----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, JXVSRSeSJ8TzzIuVJUOViIip5zcKErRpr8ERAe1qvLSu0TLM+fEGflyqmxZoFBZ0 59w7eE2CZ/dAAStc8QGtzw== 0000950123-10-081341.txt : 20101105 0000950123-10-081341.hdr.sgml : 20101105 20100826165612 ACCESSION NUMBER: 0000950123-10-081341 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100826 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
Richard A. Krantz
1055 Washington Boulevard
Stamford, CT 06901-2249
Main (203) 462-7500
Fax (203) 462-7599
rkrantz@rc.com
Direct (203) 462-7505
Also admitted in New York
and Massachusetts
August 26, 2010
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3030
Washington, DC 20549
Re:   FuelCell Energy, Inc.
Registration Statement S-3
File No. 333-164412
Ladies and Gentlemen:
Please be advised that the acceleration request filed by FuelCell Energy, Inc. requesting that the above-captioned Registration Statement be declared effective today is hereby withdrawn. .
If you have any additional questions or concerns, please feel free to contact the undersigned.
Very truly yours,
/s/ Richard A. Krantz
Richard A. Krantz
RAK:caj

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