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Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001009448-07-000158.txt : 20071105
<SEC-HEADER>0001009448-07-000158.hdr.sgml : 20071105
<ACCEPTANCE-DATETIME>20070919122811
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001009448-07-000158
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070919

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>
                          [COLLINS STEWART LETTERHEAD]




                                     September 19, 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 1,250,000  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 5:00 p.m.  (Washington D.C. time) on September 19, 2007, or
as soon thereafter as practicable.

     Thank you for your attention to this matter.

                                  Very truly yours,

                                  COLLINS STEWART LLC


                                  /s/ Howard R. Sutherland


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

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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