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<FILENAME>filename1.txt
<TEXT>
                       [C.E. UNTERBERG, TOWBIN LETTERHEAD]



                                 August 15, 2007



Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:  Mr. Tom Jones

         Re:      CVD Equipment Corporation
                  Registration Statement on Form S-1
                  File No. 333-144336

Dear Mr. Jones:

     We are  acting  as  representative  of  the  underwriters  of the  proposed
offering of 2,500,000  shares of common stock of CVD Equipment  Corporation (the
"Company") covered by the above-referenced Registration Statement.

     Pursuant  to Rule 461 under the  Securities  Act of 1933,  as amended  (the
"Securities  Act"),  we hereby join in the request of the Company to  accelerate
the effective date of the above-referenced Registration Statement so that it may
become  effective at 4:00 p.m.  (Washington D.C. time) on August 16, 2007, or as
soon thereafter as practicable.

     Thank you for your attention to this matter.

                              Very truly yours,

                              C.E. UNTERBERG, TOWBIN LLC


                              By:    /s/ Howard R. Sutherland
                                  ------------------------------------------
                                   Name:   Howard R. Sutherland
                                   Title:  Managing Director - General Counsel

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