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FuelCell Energy, Inc. requesting that the above-captioned Registration Statement be declared effective today is hereby withdrawn.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