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FuelCell Energy

3 Great Pasture Road

Danbury, CT 06810

 

www.fuelcellenergy.com

  

 

March 6, 2025

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street N.E.

Washington, D.C. 20549

 

 

Attention:Ms. Erin Donahue
  Ms. Erin Purnell

 

Re:Acceleration of Effective Date
  

FuelCell Energy, Inc.
Registration Statement on Form S-3 (File No. 333-274971)

Post-Effective Amendment No. 2 to Registration Statement on Form S-3

Filed December 27, 2024

Post-Effective Amendment No. 3 to Registration Statement on Form S-3

Filed March 5, 2025

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), FuelCell Energy, Inc. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-3 (File. No. 333-274971) (as amended, the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act at 4:30 P.M. Eastern Time on March 10, 2025 or as soon as practicable thereafter.

 

The Company respectfully requests that you notify Ms. Megan A. Odroniec of Foley & Lardner LLP of such effectiveness by a telephone call to (813) 225-4117.

 

Sincerely,
   
 FUELCELL ENERGY, INC.
  
 By:/s/ Michael S. Bishop
 Name:Michael S. Bishop
 Title:Chief Financial Officer and Treasurer

 

cc:Jason Few, Chief Executive Officer and President
  Joshua Dolger, General Counsel and Corporate Secretary