<SEC-DOCUMENT>0001144204-18-045382.txt : 20180919
<SEC-HEADER>0001144204-18-045382.hdr.sgml : 20180919
<ACCEPTANCE-DATETIME>20180817170040
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ACCESSION NUMBER:		0001144204-18-045382
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180817

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FUELCELL ENERGY INC
		CENTRAL INDEX KEY:			0000886128
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				060853042
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 GREAT PASTURE RD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06813
		BUSINESS PHONE:		2038256000

	MAIL ADDRESS:	
		STREET 1:		3 GREAT PASTURE ROAD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENERGY RESEARCH CORP /NY/
		DATE OF NAME CHANGE:	19930328
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<TYPE>CORRESP
<SEQUENCE>1
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    <TD STYLE="width: 50%; font-size: 10pt">August 17, 2018</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt"><B><U>VIA EDGAR</U></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street N.E. <BR>
Washington, D.C. 20549-3720</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.35in; text-align: left"><B><I>Re:</I></B></TD><TD STYLE="text-align: justify"><B><I>FuelCell Energy, Inc.</I></B><BR>
<B><I>Registration Statement on Form S-3 (File No. 333-226792)</I></B><BR>
<B><I>REQUEST FOR ACCELERATION OF EFFECTIVENESS</I></B></TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Pursuant to Rule 461
under the Securities Act of 1933, as amended, FuelCell Energy, Inc. (the &ldquo;Company&rdquo;) hereby requests that the above-referenced
Registration Statement on Form S-3 (File. No. 333-226792) (the &ldquo;Registration Statement&rdquo;) be declared effective at 4:30
P.M. Eastern Time on August 21, 2018 or as soon as practicable thereafter.</P>

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    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
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    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
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    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FUELCELL ENERGY, INC.</B></FONT></TD></TR>
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    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
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    <TD STYLE="white-space: nowrap; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="width: 29%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Michael S. Bishop</FONT></TD>
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    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: &#9;Michael S. Bishop</FONT></TD></TR>
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    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: &#9;Senior Vice President, Chief Financial Officer and Treasurer</FONT></TD></TR>
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