Capstone Turbine Corporation
16640 Stagg Street
Van Nuys, California 91406
October 7, 2019
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
Capstone Turbine Corporation |
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Registration Statement on Form S-3 filed July 29, 2019, as amended |
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File No. 333-232867 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Capstone Turbine Corporation (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to October 9, 2019, at 5:00 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this request, please contact Mitzi Chang of Goodwin Procter LLP at (415) 733-6017.
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Sincerely, |
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Capstone Turbine Corporation |
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/s/ Darren Jamison |
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Darren Jamison |
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President and Chief Executive Officer |
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cc: |
Eric Hencken, Interim Chief Financial Officer and Chief Accounting Officer, Capstone Turbine Corporation |