-----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, Ed+spkV31JMw4/BQn2try7w5rux8KbYjzpFxTgtRT0fz/zlBEPJZBEIajBFOVC/A t7g8MKRew/wbQjXZDnW9Fw== 0000950123-10-088523.txt : 20101108 0000950123-10-088523.hdr.sgml : 20101108 20100923164715 ACCESSION NUMBER: 0000950123-10-088523 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLEAN DIESEL TECHNOLOGIES INC CENTRAL INDEX KEY: 0000949428 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 061393453 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 MIDDLE STREET STREET 2: SUITE 1100 CITY: BRIDGEPORT STATE: CT ZIP: 06604 BUSINESS PHONE: 2034165290 MAIL ADDRESS: STREET 1: 10 MIDDLE STREET STREET 2: SUITE 1100 CITY: BRIDGEPORT STATE: CT ZIP: 06604 CORRESP 1 filename1.htm corresp
[Clean Diesel Letterhead]
September 23, 2010
             
VIA EDGAR TRANSMISSION    
Securities and Exchange Commission    
100 F Street, NE    
Washington, DC 20549    
Attn:   Ms. Pamela Long    
 
            
 
  Re:   Clean Diesel Technologies, Inc.    
 
      Registration Statement on Form S-4 (File No. 333-166865)    
 
      Acceleration Request    
 
           
Dear Ms. Long:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Clean Diesel Technologies, Inc., a Delaware corporation (the “Company”), hereby requests that the effectiveness of the above captioned registration statement be accelerated so that it becomes effective prior to or at 5:00 p.m, Eastern Time, on September 23, 2010, or as soon thereafter as practicable.
The Company hereby acknowledges the following:
  •   should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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.
Please provide a copy of the Commission’s order declaring the registration statement effective to Ernest M. Lorimer via facsimile at (203) 325-5043 and via mail at Finn Dixon & Herling LLP, 177 Broad Street, 15th Floor, Stamford, Connecticut 06901.
         
  Very truly yours,
 		  
  By:   /s/ Charles W. Grinnell    
    Charles W. Grinnell   
    Vice President and Corporate Secretary   
 

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