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Unassociated Document

Direct Dial: (516) 663-6610

Direct Fax: (516) 663-6810

E-Mail: ibrum@rmfpc.com

September 10, 2007

Mr. Russell Mancuso

Branch Chief

Division of Corporate Finance

Securities and Exchange Commission

Washington, D.C. 20549

Re: CVD Equipment Corporation (the “Company”)

Amendment No. 3 to Registration Statement on Form S-1

Filed on September 10, 2007, File No. 333-144336           

Dear Mr. Mancuso:

The purpose of this letter is to inform the Securities and Exchange Commission of certain changes contained in the above-referenced filing. Specifically, these changes relate primarily to (i) a reduction in the size of the offering from 2,500,000 shares to 1,250,000 shares; and (ii) an amendment in the underwriters' overallotment option such that the shares subject to the overallotment option will be newly issued shares by the Company, and not shares sold by certain selling shareholders.

If you have any questions concerning the foregoing, please contact either me at (516) 663-6610 or Adam Silvers at (516) 663-6519.

Very truly yours,

/s/ Irvin Brum

IRVIN BRUM

For the Firm

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