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<SEC-DOCUMENT>0001009448-08-000088.txt : 20080818
<SEC-HEADER>0001009448-08-000088.hdr.sgml : 20080818
<ACCEPTANCE-DATETIME>20080818155131
ACCESSION NUMBER:		0001009448-08-000088
CONFORMED SUBMISSION TYPE:	10KSB/A
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080818
DATE AS OF CHANGE:		20080818

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:		10KSB/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16525
		FILM NUMBER:		081025145

	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>10KSB/A
<SEQUENCE>1
<FILENAME>cvdform10ksba.htm
<DESCRIPTION>CVD 10KSB/A
<TEXT>
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    <head>
        <title></title>
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                <p style="BORDER-TOP: 0.5pt solid; MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-TRANSFORM: uppercase; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 11pt; TEXT-TRANSFORM: uppercase">UNITED STATES SECURITIES AND EXCHANGE COMMISSION</font></b></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Washington, D.C. 20549</font></b></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">________________</font></b></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 14pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'" size="2">Form 10-KSB/A<br>
                Amendment No. 1<br>
                </font></b></p>

                <table cellspacing="0" cellpadding="0" width="600" align="center" border="0">
                    <tr height="17">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="76">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 9.5pt" size="1">(Mark One)</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="547">&nbsp;</td>
                    </tr>

                    <tr style="HEIGHT: 32.8pt" height="28">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="76">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font size="2">|X|</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="547">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934.</font></b></p>
                        </td>
                    </tr>

                    <tr valign="top" height="30">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">For</font></b> <b><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">the</font></b> <b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">fiscal year ended December 31,&nbsp;2007<a name="E_R_R9"></a></font></b></p>
                        </td>
                    </tr>

                    <tr height="40">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="76">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font size="2">|_|</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="547">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.</font></b></p>
                        </td>
                    </tr>

                    <tr height="28">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" colspan="2">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font size="2"><b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">For the</font></b> <b><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">transition</font></b> <b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">period from ____ to ____<a name="E_R_R13"></a></font></b></font></p>
                        </td>
                    </tr>

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                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" colspan="2">
                            <p align="center"><strong><font size="2">Commission file number: 1-16525</font></strong></p>
                        </td>
                    </tr>
                </table>

                <table cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr valign="top">
                        <td width="600">
                            <p align="center"><strong><font size="4">CVD EQUIPMENT CORPORATION</font></strong></p>
                        </td>

                        <td>
                        </td>
                    </tr>

                    <tr>
                        <td width="600">
                            <p align="center"><em><font size="2">(Name of Small Business Issuer in Its Charter)</font></em></p>
                        </td>

                        <td>
                        </td>
                    </tr>
                </table>

                <p></p>

                <p></p>

                <table style="MARGIN-LEFT: 0.6in" cellspacing="0" cellpadding="0" width="83%" border="0">
                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="258">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt" size="2">New York</font></b></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="240">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt" size="2">11-2621692</font></b></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="258">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><i><font style="FONT-SIZE: 9pt" size="2">(State or Other Jurisdiction of<br>
                            Incorporation or Organization)</font></i></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="240">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><i><font style="FONT-SIZE: 9pt" size="2">(I.R.S. Employer Identification No.)</font></i></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="100%" colspan="2">
                            <p style="MARGIN-TOP: 6pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt" size="2">1860 Smithtown Avenue</font></b></p>

                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9.5pt" size="2">Ronkonkoma, New York 11779</font></b></p>
                        </td>
                    </tr>

                    <tr height="20">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="100%" colspan="2">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><i><font style="FONT-SIZE: 9.5pt" size="2">(Address including zip code of registrant&rsquo;s Principal Executive Offices)</font></i></p>
                        </td>
                    </tr>

                    <tr height="35">
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="100%" colspan="2">
                            <p align="center"><font size="2"><b><font style="FONT-SIZE: 9.5pt; FONT-FAMILY: 'TIMES NEW ROMAN BOLD'">(631) 981-7081<br>
                            </font></b><font style="FONT-SIZE: 9pt">(Issuer&rsquo;s Telephone Number, Including Area Code)</font></font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="100%" colspan="2">
                            <p align="center"><font style="FONT-SIZE: 9.5pt" size="2">Securities registered under Section 12(b) of the Act:<br>
                            &nbsp;</font></p>
                        </td>
                    </tr>
                </table>

                <table cellspacing="0" cellpadding="0" align="center" border="0">
                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="299">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt" size="2">Title of each class</font></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="300">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><font style="FONT-SIZE: 9pt" size="2">Name of each exchange on which registered</font></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="299">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9pt" size="2">Common Stock, Par value $0.01</font></b></p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="300">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b><font style="FONT-SIZE: 9pt" size="2">NASDAQ Capital Market</font></b></p>
                        </td>
                    </tr>
                </table>
                <br>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Securities registered under Section 12(g) of the Act:<br>
                <b><font style="FONT-SIZE: 9pt" size="3">None</font></b></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;Check whether the issuer: (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&nbsp; Yes |X| No |_|</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Check if there is no disclosure of delinquent filers in response to Item 405 of Regulation S-B is not contained in this form, and no disclosure will be contained, to the best of the registrant&rsquo;s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-KSB or
                any amendment to this Form 10-KSB. |_|</p>

                <p></p>

                <p></p>

                <table cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="638">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font size="3"><font style="FONT-SIZE: 10pt">Yes</font> |_| <font style="FONT-SIZE: 10pt">No</font> |X|</font></p>
                        </td>
                    </tr>
                </table>
                <br>

                <p></p>

                <p align="center">State issuer&rsquo;s revenues for its most recent fiscal year. <strong>$13,577,772.</strong></p>

                <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price of such common equity, as of a specified date within the past 60 days. Shares of common stock held by each officer and director and by each person who owns 5% or more of the outstanding common stock have been excluded, in
                that such persons may be deemed to be affiliates. This determination of affiliate status is not necessarily conclusive determination for other purposes: <strong>$ 7,915,873 at March 25, 2008.</strong></p>

                <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; State the number of shares outstanding of each of the issuer&rsquo;s classes of common equity, as of the latest practicable date: <strong>4,733,500 shares of Common Stock, $0.01 par value at March 25, 2008.</strong></p>

                <p align="center"><font style="FONT-SIZE: 10pt" size="3">DOCUMENTS INCORPORATED BY REFERENCE</font></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px"><font size="3"><font size="3"><font style="FONT-SIZE: 10pt">None.</font> <font style="FONT-SIZE: 10pt; COLOR: #000000">Transitional Small Business Disclosure Format (Check one):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="FONT-SIZE: 10pt">Yes</font> |_| <font style="FONT-SIZE: 10pt">No</font> |X|<br>
                </font><font style="FONT-SIZE: 10pt">__________________________________________________________________________</font></font><!-- NEXT PAGE SECTION BREAK  --><br>
                </p>

                <div align="justify">
                    <div style="WIDTH: 599px; HEIGHT: 2675px">
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                                <hr width="100%" noshade>
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                        </div>

                        <div title="PAGENUM" style="MARGIN-TOP: 12pt" align="center">
                            <strong>EXPLANATORY NOTE</strong>
                        </div>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CVD Equipment&nbsp; Corporation is filing this&nbsp; Amendment&nbsp; No.&nbsp;1 on Form 10-KSB/A&nbsp; (&ldquo;Amendment&nbsp; No.1&rdquo;) to amend our Form 10-KSB for the year ended December 31, 2007 which was originally filed on March 31, 2008.</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We are&nbsp; filing&nbsp; this&nbsp; Amendment&nbsp; No.1 to include&nbsp; the&nbsp; disclosures&nbsp; required&nbsp; under&nbsp; Part&nbsp;II,&nbsp; Item&nbsp;8A(T), Controls and&nbsp; Procedures.&nbsp; We are also&nbsp; revising and&nbsp; re-executing&nbsp; the Principal&nbsp; Executive&nbsp; Officer and Principal Financial&nbsp; Officer&nbsp; certifications&nbsp; filed&nbsp; under&nbsp; Exhibits&nbsp;
                        31.1 and 31.2 to include the&nbsp; introductory&nbsp; language of paragraph 4 and the language of paragraph 4(b) of Item 601(b)(31) of Regulation&nbsp; S-B.&nbsp; Except&nbsp; as&nbsp;disclosed in this Explanatory&nbsp; Note,&nbsp;we have not updated the disclosure&nbsp; contained in the original Form 10-KSB, as filed on March 31, 2008.&nbsp; Pursuant to&nbsp; Rule&nbsp;12b-15&nbsp; under the&nbsp; Securities&nbsp; Exchange&nbsp; Act of 1934,&nbsp; as amended,&nbsp;
                        this&nbsp; Amendment&nbsp; No.&nbsp;1 contains new&nbsp; certifications&nbsp; of our Chief Executive&nbsp; Officer and Chief Financial&nbsp; Officer&nbsp; executed as of the date hereof.&nbsp; All&nbsp; other&nbsp; disclosures&nbsp; and&nbsp; exhibits&nbsp; as filed in our Form&nbsp; 10-KSB&nbsp; filed on March 31,&nbsp; 2008 are&nbsp; hereby incorporated&nbsp; by reference as to such.&nbsp; Accordingly,&nbsp; this Amendment&nbsp; No.&nbsp;1 should be read in
                        conjunction&nbsp; with our other filings made with the Securities and Exchange Commission (&ldquo;SEC&rdquo;).</p>

                        <p align="left"><br>
                        <strong>ITEM 8A(T). CONTROLS AND PROCEDURES</strong></p>

                        <p align="justify"><u>Evaluation&nbsp; of&nbsp; Disclosure&nbsp; Controls and&nbsp; Procedures</u>.&nbsp; The Company&nbsp; maintains a system of&nbsp; disclosure&nbsp; controls and procedures&nbsp; (as&nbsp; defined in Rule&nbsp; 13a-15(e)&nbsp; under the&nbsp; Exchange&nbsp; Act).&nbsp; As required&nbsp; by Rule&nbsp; 13a-15(b)&nbsp; under the Exchange Act,&nbsp; management of the Company,&nbsp; under the direction of the Company&rsquo;s Chief&nbsp; Executive&nbsp;
                        Officer and Chief Financial&nbsp; Officer,&nbsp; reviewed and&nbsp; performed an&nbsp; evaluation&nbsp; of the&nbsp; effectiveness&nbsp; of design and&nbsp; operation of the Company&rsquo;s&nbsp; disclosure&nbsp; controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of December 31, 2007.&nbsp; Based on that review and evaluation,&nbsp; the Chief Executive&nbsp; Officer and Chief&nbsp; Financial&nbsp; Officer,&nbsp; along with the management of
                        the Company,&nbsp; have&nbsp; determined&nbsp; that as of December 31, 2007,&nbsp; the&nbsp; disclosure&nbsp; controls and procedures were not effective due to an inadvertent&nbsp; failure to include our Management&rsquo;s&nbsp; Annual Report On Internal Control Over&nbsp; Financial&nbsp; Reporting in our annual report on Form 10-KSB for the year ended&nbsp; December 31, 2007. As of the date of this amended report, the Company has taken the following steps to address
                        this issue:</p>

                        <blockquote dir="ltr" style="MARGIN-RIGHT: 0px">
                            <p align="justify">(1)&nbsp; Before each report is filed, management of the Company will review the SEC&rsquo;s website,&nbsp; <u>www.sec.gov</u>,&nbsp; in an&nbsp;effort to determine any recent changes in the rules affecting our disclosure obligations; and</p>

                            <p dir="ltr" style="MARGIN-RIGHT: 0px">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; As each&nbsp; report is&nbsp; prepared,&nbsp; we will&nbsp; discuss&nbsp; with our&nbsp; independent&nbsp; consultants&nbsp; who&nbsp; assist us in the&nbsp;preparation of the reports and financial&nbsp; statements&nbsp; included&nbsp; within the reports&nbsp; whether they are aware of any recent changes in the rules affecting our disclosure obligations.</p>

                            <p dir="ltr" style="MARGIN-RIGHT: 0px" align="center">2</p>
                        </blockquote>

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                        <p align="left"><br>
                        <u>Management&rsquo;s Annual Report on Internal Control Over Financial Reporting</u>.</p>

                        <p align="justify">Management&nbsp; of the Company is&nbsp; responsible&nbsp; for&nbsp; establishing&nbsp; and&nbsp; maintaining&nbsp; effective&nbsp; internal&nbsp; control&nbsp; over financial&nbsp; reporting (as defined in Rule 13a - 15(f) of the Exchange&nbsp; Act).&nbsp; There are inherent&nbsp; limitations to the effectiveness&nbsp; of any&nbsp; internal&nbsp; control,&nbsp; including&nbsp; the&nbsp; possibility&nbsp; of human&nbsp; error&nbsp; and the&nbsp;
                        circumvention&nbsp; or overriding of controls.&nbsp; Accordingly,&nbsp; even effective internal controls can provide only reasonable&nbsp; assurance with respect to financial&nbsp; statement&nbsp; preparation.&nbsp; Further,&nbsp; because of changes in&nbsp; conditions,&nbsp; the&nbsp; effectiveness&nbsp; of internal control may vary over time.</p>

                        <p align="justify">We have assessed the&nbsp; effectiveness&nbsp; of our internal&nbsp; controls over&nbsp; financial&nbsp; reporting (as defined in Rule 13a -15(f) of the Exchange&nbsp; Act) as of December 31, 2007. In making this&nbsp; assessment,&nbsp; we used the criteria set forth by the&nbsp; Committee of&nbsp; Sponsoring&nbsp; Organizations&nbsp; of the Treadway&nbsp; Commission&nbsp; (COSO) in Internal&nbsp; Control - Integrated Framework.&nbsp; Management&nbsp;
                        concluded that, as of December 31, 2007, our internal control over financial&nbsp; reporting was effective based on the criteria&nbsp; established in Internal Control - Integrated&nbsp; Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.</p>

                        <p align="justify">This annual&nbsp; report does not include an&nbsp; attestation&nbsp; report of the Company's&nbsp; registered&nbsp; public&nbsp; accounting&nbsp; firm regarding&nbsp; internal&nbsp; control over financial&nbsp; reporting.&nbsp; Management's&nbsp; report was not subject to attestation by the Company's&nbsp; registered public&nbsp; accounting firm pursuant to the rules of the Securities and Exchange&nbsp;Commission that permit the Company to provide only
                        management's &nbsp;report in this annual report.</p>

                        <p align="justify"><u>Changes&nbsp; in&nbsp; Internal&nbsp; Control&nbsp; Over&nbsp; Financial&nbsp; Reporting</u>.&nbsp; There were no changes&nbsp; in our&nbsp; internal&nbsp; control&nbsp; over financial&nbsp; reporting,&nbsp; identified in connection&nbsp; with the evaluation of such internal&nbsp; control that occurred during our last fiscal&nbsp; quarter,&nbsp; that have&nbsp; materially&nbsp; affected,&nbsp; or are&nbsp; reasonably&nbsp; likely to materially&nbsp;
                        affect,&nbsp; our internal control over financial reporting.</p>

                        <p align="center">3</p>

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                        <p align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>SIGNATURES</strong></p>

                        <p align="left">In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</p>

                        <p align="left"></p>

                        <div align="left">
                            <table cellspacing="0" cellpadding="0" width="600" border="0">
                                <tr>
                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">&nbsp;</td>

                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">CVD EQUIPMENT CORPORATION</p>

                                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">&nbsp;</td>

                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">By<u>: /s/ Leonard A. Rosenbaum</u></p>
                                    </td>
                                </tr>

                                <tr>
                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">&nbsp;</td>

                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in" align="left">Name: Leonard A. Rosenbaum</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">&nbsp;</td>

                                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="319">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in" align="left">Title:&nbsp;&nbsp;&nbsp; President and Chief Executive Officer</p>
                                    </td>
                                </tr>
                            </table>
                        </div>

                        <div align="left">
                            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>
                            <br>
                        </div>

                        <p align="justify">In accordance with the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated below.</p>

                        <p align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>NAME&nbsp;</u> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                        <u>POSITION</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>DATE</u></p>

                        <p align="left"></p>

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                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u>/s/ Leonard A Rosenbaum</u></p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">President, Chief Executive Officer and Director</p>
                                    </td>

                                    <td valign="top" width="128">
                                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">August 18, 2008</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Leonard A. Rosenbaum</p>

                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(Principal Executive Officer)</p>
                                    </td>

                                    <td valign="top" width="128">&nbsp;</td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u>/s/ Alan H. Temple Jr.</u></p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Director</p>
                                    </td>

                                    <td valign="top" width="128">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">August 18, 2008</p>
                                    </td>
                                </tr>

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                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Alan H. Temple Jr.</p>

                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                                    </td>

                                    <td valign="top" width="287">&nbsp;</td>

                                    <td valign="top" width="128">&nbsp;</td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u>/s/ Martin J. Teitelbaum</u></p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Director and Assistant Secretary</p>
                                    </td>

                                    <td valign="top" width="128">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">August 18, 2008</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Martin J. Teitelbaum</p>

                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                                    </td>

                                    <td valign="top" width="287">&nbsp;</td>

                                    <td valign="top" width="128">&nbsp;</td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u>/s/ Conrad Gunther</u></p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Director</p>
                                    </td>

                                    <td valign="top" width="128">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">August 18, 2008</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Conrad Gunther</p>

                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                                    </td>

                                    <td valign="top" width="287">&nbsp;</td>

                                    <td valign="top" width="128">&nbsp;</td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u>/s/ Bruce T. Swan</u></p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Director</p>
                                    </td>

                                    <td valign="top" width="128">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">August 18, 2008</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Bruce T. Swan</p>

                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                                    </td>

                                    <td valign="top" width="287">&nbsp;</td>

                                    <td valign="top" width="128">&nbsp;</td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><u>/s/ Glen R. Charles</u></p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Chief Financial Officer and Secretary</p>
                                    </td>

                                    <td valign="top" width="128">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">August 18, 2008</p>
                                    </td>
                                </tr>

                                <tr>
                                    <td valign="top" width="185">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Glen R. Charles</p>
                                    </td>

                                    <td valign="top" width="287">
                                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(Principal Financial and Accounting Officer)</p>
                                    </td>

                                    <td valign="top" width="128">&nbsp;</td>
                                </tr>
                            </table>
                        </div>

                        <p align="left">&nbsp;</p>

                        <p align="left">&nbsp;</p>

                        <p align="center">4<br>
                        <br>
                        </p>

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                        <p align="left"><br>
                        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>EXHIBIT INDEX</u></p>

                        <p align="left">&nbsp;</p>

                        <p align="left">31.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.</p>

                        <p align="left">31.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer.</p>

                        <p align="left">32.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 1350 Certification of Principal Executive Officer.</p>

                        <p align="left">32.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Section 1350 Certification of Principal Financial Officer.<br>
                        </p>

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                            &nbsp;
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                            &nbsp;
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                            &nbsp;
                        </div>

                        <div title="PAGENUM" style="MARGIN-TOP: 12pt" align="center">
                            5
                        </div>

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<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>exhibit31.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">Exhibit 31.1</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>Certification of Principal Executive Officer<br>
                Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002<br>
                &nbsp;</b></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">I, Leonard A. Rosenbaum, certify that:<br>
                &nbsp;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I have reviewed this annual report on Form 10-KSB/A of CVD Equipment Corporation;</p>

                <p align="justify"></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based upon my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Intentionally Omitted.</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in
                which this report is being prepared;</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
                accepted accounting principles;</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
                registrant&rsquo;s internal control over financial reporting; and</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The small business issuer&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</p>

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                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial data; and</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">&nbsp;</p>

                <p></p>

                <table cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Dated: August 18, 2008</p>
                        </td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: black 1px solid" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">/s/ Leonard A. Rosenbaum</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="295">&nbsp;</td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Leonard A. Rosenbaum</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="295">&nbsp;</td>

                        <td style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; BORDER-LEFT: medium none; PADDING-TOP: 0in; BORDER-BOTTOM: medium none" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">President, Chief Executive Office and Director</p>

                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
                        </td>
                    </tr>
                </table>

                <p>&nbsp;</p>
            </div>
        </div>
    </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>3
<FILENAME>exhibit312.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 12pt; FONT-FAMILY: 'TIMES NEW ROMAN'">
        <blockquote>
            <div style="WIDTH: 600px">
                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">Exhibit 31.2<br>
                &nbsp;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>Certification of Principal Financial Officer<br>
                Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</b></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">I, Glen R. Charles, certify that:<br>
                &nbsp;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I have reviewed this annual report on Form KSB/A of CVD Equipment Corporation;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">&nbsp;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based upon my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">&nbsp;</p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Intentionally Omitted.</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
                for the registrant and have:</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in
                which this report is being prepared;</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
                accepted accounting principles;</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the
                registrant&rsquo;s internal control over financial reporting; and</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</p>

                <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                    <hr width="100%" noshade>
                </div>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial data; and</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 18px" align="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</p>

                <p></p>

                <table cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Dated: August 18, 2008</p>
                        </td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">/s/ <u>Glen R. Charles&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Glen R. Charles</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Chief Financial Officer</p>
                        </td>
                    </tr>
                </table>

                <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                    <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"></p>
                </div>
            </div>
        </blockquote>
    </body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>exhibit32.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 12pt; FONT-FAMILY: 'TIMES NEW ROMAN'">
        <div style="WIDTH: 600px">
            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'ARIAL'" align="right"><font face="Times New Roman">Exhibit 32.1</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>Certification of Principal Executive Officer<br>
            Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to<br>
            Section 906 of the Sarbanes-Oxley Act of 2002</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">I, Leonard A. Rosenbaum, President and Chief Executive Officer of CVD Equipment Corporation, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge, the annual report on Form 10-KSB for the period ending December 31, 2007 of CVD Equipment Corporation and Amendment No. 1 on Form
            10-KSB/A thereto (collectively, the &ldquo;Form 10-KSB&rdquo;) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and the information contained in the Form 10-KSB fairly presents, in all material respects, the financial condition and results of operations of CVD Equipment Corporation.</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Dated: August 18, 2008</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1px solid" valign="top" width="295">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">/s/ Leonard A. Rosenbaum</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Leonard A. Rosenbaum</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Chief Executive Officer</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(Principal Executive Officer)</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>
                </tr>
            </table>

            <p>&nbsp;</p>

            <p>&nbsp;</p>

            <p>&nbsp;</p>
        </div>
    </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>5
<FILENAME>exhibit322.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 12pt; FONT-FAMILY: 'TIMES NEW ROMAN'">
        <div style="WIDTH: 600px">
            <div style="WIDTH: 600px">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="right">Exhibit 32.2</p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>Certification of Principal Financial Officer<br>
                Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to<br>
                Section 906 of the Sarbanes-Oxley Act of 2002</b></p>

                <p></p>

                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="justify">I, Glen R. Charles, Chief Financial Officer of CVD Equipment Corporation, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge, the annual report on Form 10-KSB for the period ending December 31, 2007 of CVD Equipment Corporation and Amendment No. 1 on Form 10-KSB/A thereto (collectively, the
                &ldquo;Form 10-KSB&rdquo;) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and the information contained in the Form 10-KSB fairly presents, in all material respects, the financial condition and results of operations of CVD Equipment Corporation.<br>
                &nbsp;</p>

                <p></p>

                <table cellspacing="0" cellpadding="0" width="600" border="0">
                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Dated: August 18, 2008</p>
                        </td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1px solid" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">/s/ Glen R. Charles&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Glen R. Charles</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Chief Financial Officer</p>
                        </td>
                    </tr>

                    <tr>
                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">&nbsp;</td>

                        <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="295">
                            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(Principal Financial Officer)</p>
                        </td>
                    </tr>
                </table>
            </div>

            <p>&nbsp;</p>

            <p>&nbsp;</p>

            <p>&nbsp;</p>
        </div>
    </body>
</html>

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