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<SEC-DOCUMENT>0001009448-07-000136.txt : 20071105
<SEC-HEADER>0001009448-07-000136.hdr.sgml : 20071105
<ACCEPTANCE-DATETIME>20070815154700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001009448-07-000136
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070815

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CVD EQUIPMENT CORP
		CENTRAL INDEX KEY:			0000766792
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				112621692
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1860 SMITHTOWN AVE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779-7321
		BUSINESS PHONE:		6319817081

	MAIL ADDRESS:	
		STREET 1:		1860 SMITHTOWN AVE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779-7321
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                [CVD LETTERHEAD]


                                               August 15, 2007


Mr. Tom Jones
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549

    Re:  CVD   Equipment   Corporation   Pre-Effective   Amendment   No.  2  to
         Registration  Statement  on Form S-1  filed  August  14,  2007 File No.
         333-144336

Dear Mr. Jones:

     Pursuant  to Rule  461 of the  General  Rules  and  Regulations  under  the
Securities  Act of 1933,  as  amended,  we hereby  request  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 August 16, 2007 or as soon as
practicable thereafter.

     In connection with this request, we acknowledge the following:

          1.   Should the Commission or the staff,  acting pursuant to delegated
               authority,  declare the filing  effective,  it does not foreclose
               the Commission from taking any action with respect to the filing.

          2.   The action of the  Commission  or the staff,  acting  pursuant to
               delegated authority, in declaring the filing effective,  does not
               relieve CVD Equipment  Corporation  from its full  responsibility
               for the adequacy and accuracy of the disclosure in the filing.

          3.   CVD  Equipment  Corporation  may not assert staff comments and
               the  declaration  of effectiveness  as a defense in any
               proceeding  initiated  by the Commission or any person under the
               federal securities laws of the United States.


                                            Very truly yours,

                                            CVD Equipment Corporation

                                            By:     /s/ Glen Charles
                                                -------------------------------
                                            Name:    Glen Charles
                                            Title:   Chief Financial Officer

</TEXT>
</DOCUMENT>
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