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<SEC-DOCUMENT>0001009448-07-000140.txt : 20071105
<SEC-HEADER>0001009448-07-000140.hdr.sgml : 20071105
<ACCEPTANCE-DATETIME>20070816161822
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001009448-07-000140
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070816

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 Equipment Corporation
                              1860 Smithtown Avenue
                           Ronkonkoma, New York 11779



                                                 August 16, 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
                  Registration Statement on Form S-1
                  File No. 333-144336


Dear Mr. Jones:

     CVD Equipment  Corporation hereby withdraws its request,  sent to the staff
on August 15, 2007, that the effectiveness of the above-referenced  Registration
Statement  on Form S-1, as amended,  be  accelerated  to August 16, 2007 at 4:00
p.m. Eastern Time, or as soon as practicable thereafter.

                                     Very truly yours,

                                     CVD Equipment Corporation


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

</TEXT>
</DOCUMENT>
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