December 30, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew Derby
| Re: | Capstone Green Energy Holdings, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed December 23, 2025 | ||
| File No. 333-292401 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Capstone Green Energy Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 4:00 p.m. Eastern Time on January 2, 2026, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please contact our counsel, Elizabeth McNichol of Katten Muchin Rosenman LLP, at (214) 765-3661 to orally confirm that event or if you have any questions or require additional information regarding this matter.
|
Sincerely,
| ||
| /s/ Alfredo Gomez | ||
| Name: Alfredo Gomez | ||
| Title: General Counsel | ||
| cc: | Vincent J. Canino, Chief Executive Officer | |
| Mark D Wood, Katten Muchin Rosenman LLP | ||
| Elizabeth C. McNichol, Katten Muchin Rosenman LLP | ||