0001144204-13-002823.txt : 20130222 0001144204-13-002823.hdr.sgml : 20130222 20130117155946 ACCESSION NUMBER: 0001144204-13-002823 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HUDSON TECHNOLOGIES INC /NY CENTRAL INDEX KEY: 0000925528 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080] IRS NUMBER: 133641539 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX 1541 STREET 2: ONE BLUE HILL PLAZA, 14TH FLOOR CITY: PEARL RIVER STATE: NY ZIP: 10965 BUSINESS PHONE: 8457356000 MAIL ADDRESS: STREET 1: PO BOX 1541 STREET 2: ONE BLUE HILL PLAZA, 14TH FLOOR CITY: PEARL RIVER STATE: NY ZIP: 10965 FORMER COMPANY: FORMER CONFORMED NAME: REFRIGERANT RECLAMATION INDUSTRIES INC DATE OF NAME CHANGE: 19940617 CORRESP 1 filename1.htm

[HUDSON TECHNOLOGIES, INC. LETTERHEAD]

January 17, 2013

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance

100 F Street, N.E.
Washington, D.C. 20549

Re:

Hudson Technologies, Inc. (the “Company”)

Registration Statement on Form S-3

Filed December 14, 2012, as amended by Amendment No. 1 Filed January 11, 2013
File No. 333-185490

Ladies and Gentlemen:

The Company hereby requests that the above-referenced Registration Statement be declared effective on Tuesday, January 22, 2013, at 4:30 P.M., Eastern Standard Time, or as soon thereafter as practicable.

In connection with the foregoing acceleration request, the Company acknowledges that:

should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company 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.

	Very truly yours,

	Hudson Technologies, Inc.

	By: /s/ Brian F. Coleman
	Name: Brian F. Coleman
	Title: President, Chief Operating Officer