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<SEC-DOCUMENT>0000950123-10-005097.txt : 20100825
<SEC-HEADER>0000950123-10-005097.hdr.sgml : 20100825
<ACCEPTANCE-DATETIME>20100126093349
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-005097
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FUEL TECH, INC.
		CENTRAL INDEX KEY:			0000846913
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564]
		IRS NUMBER:				205657551
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		27601 BELLA VISTA PARKWAY
		CITY:			WARRENVILLE
		STATE:			IL
		ZIP:			60555
		BUSINESS PHONE:		6308454433

	MAIL ADDRESS:	
		STREET 1:		27601 BELLA VISTA PARKWAY
		CITY:			WARRENVILLE
		STATE:			IL
		ZIP:			60555

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FUEL TECH N V
		DATE OF NAME CHANGE:	19930510
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="y81692y8169201.gif" alt="(FUEL TECH LOGO)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Submitted via EDGAR</B></U>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">January&nbsp;26, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Rufus Decker<BR>
Accounting Branch Chief<BR>
Division of Corporate Finance<BR>
United States Securities and Exchange Commission<BR>
Washington, D.C. 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>Re: </B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>Fuel Tech, Inc.</B><BR><B>
Form&nbsp;10-K for the Year Ended December&nbsp;31, 2008</B><BR><B>
Form&nbsp;10-Q for the Period Ended June&nbsp;30, 2009</B><BR><B>
Form&nbsp;8-K filed on July&nbsp;2, 2009</B><BR><B>
Definitive Proxy Statement on Schedule&nbsp;14A filed April&nbsp;15, 2009</B><BR><B>
File No.&nbsp;1-33059</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Decker:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following serves as an addendum to our previous response filed on December&nbsp;16, 2009 to the
comment letter (&#147;Comment Letter&#148;) dated November&nbsp;23, 2009 of the staff of the Division of Corporate
Finance (&#147;Staff&#148;) related to the above-referenced Securities and Exchange Commission (&#147;SEC&#148;)
filings for Fuel Tech, Inc. (the &#147;Company&#148;). In particular, this addendum is intended to clarify
the Company&#146;s prior response to Staff comment 3 by providing the additional information that was
requested and discussed during the recent telephone conversation between Mr.&nbsp;Ernest Greene of the
Staff and me.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We appreciate your comments and, as noted below where applicable, will make the recommended
changes in future filings.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The addendum response set forth below corresponds to the numeric comment in the Staff&#146;s
Comment Letter.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U>FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2008</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>1. Organization and Significant Accounting Policies</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Goodwill and Other Intangibles, page 30</U>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>SEC Original Comment in November&nbsp;23, 2009 letter:</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><I>3.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We have read your response to comment six from our letter dated October&nbsp;27, 2009. It
still remains unclear how you determined that your allocation method is appropriate. You
indicate that the relative excess of the fair value over the carrying value of the
reporting units could be viewed to represent a &#147;with and without&#148; computation as described
in paragraph 35 of SFAS 142. The amount of goodwill assigned to a reporting unit using a
&#147;with and without&#148; computation is the difference between the fair value of the reporting
unit before the acquisition and its fair value after the acquisition. Please tell us how
you determined that your allocation method represents a &#147;with and without&#148; computation.
Please also explain how this method works in your annual impairment testing. For previously
existing goodwill balances allocated to reporting units, please explain to us the
circumstances under which this goodwill could be reallocated to another reporting unit in a
later period due to your goodwill allocation methodology. Refer to paragraphs 34 and 35 of
SFAS 142.</I></TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Addendum Response:</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Our Form 10-K for the fiscal year ended December&nbsp;31, 2008 stated that <I>&#147;The ratio of each reporting
unit&#146;s excess of fair value over carrying value, to the total excess of fair value over carrying
value, is used as the basis for the allocation of the goodwill balance.&#148;</I>
This statement was true only for the initial allocation of goodwill of $2,119 for the fiscal year
ended December&nbsp;31, 2004 as discussed in our prior response letters. To clarify, the method
utilized in 2004 is not the Company&#146;s current goodwill allocation methodology. Since January&nbsp;1,
2005, our accounting policies have been revised and now require that all goodwill be allocated to
each of our reporting units after considering the nature of the net assets giving rise to the
goodwill and how each reporting unit would enjoy the benefits and synergies of the net assets
acquired, in accordance with SFAS 142, paragraphs 34 and 35.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In our future filings, we will clarify the explanation of our goodwill allocation methodology. For
our Form 10-K for the fiscal year ended December&nbsp;31, 2008, such disclosure would have read as
follows: Goodwill is allocated to each of our reporting units after considering the nature of the
net assets giving rise to the goodwill and how each reporting unit would enjoy the benefits and
synergies of the net assets acquired. Our fair value measurement test, performed annually as of
October&nbsp;1, revealed no indications of impairment.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In responding to your comments, we acknowledge that the Company is responsible for the
adequacy and accuracy of the disclosures in its SEC filings; SEC staff comments or changes to
disclosure in response to SEC staff comments do not foreclose the SEC from taking any action with
respect to the filing; and the Company may not assert SEC staff comments as a defense in any
proceeding initiated by the SEC or any person under federal securities laws of the United States.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>
<TR>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top" align="left">&nbsp;</TD>
</TR><TR>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ John P. Graham
&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">John P. Graham&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">cc: John F. Norris Jr.,<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
