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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001009448-08-000089.txt : 20081003
<SEC-HEADER>0001009448-08-000089.hdr.sgml : 20081003
<ACCEPTANCE-DATETIME>20080818160658
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001009448-08-000089
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		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:		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.htm
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                        <p align="center">August 18, 2008</p>

                        <p><br>
                        Brian Cascio<br>
                        Accounting Branch Chief<br>
                        Division of Corporation Finance<br>
                        Securities and Exchange Commission<br>
                        Washington, DC 20549</p>

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                                <p>Re:&nbsp;CVD Equipment Corporation<br>
                                &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Form 10-KSB for the Year Ended December 31, 2007<br>
                                &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; File No. 001-16525</p>
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                        <p><br>
                        Dear Mr. Cascio</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;This letter is in response to the letter (the &ldquo;SEC Letter&rdquo;) dated July 17, 2008 from the Securities and Exchange Commission concerning the above referenced filing.&nbsp;</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp; <em>Comment.&nbsp; It does not appear that your Management has performed its assessment of internal controls over financial reporting as of December 31, 2007.&nbsp; Since you were required to file or filed an annual report for the prior fiscal year, it appears you are required to report on your management&rsquo;s assessment of internal control over financial reporting.</em></p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp; Answer:&nbsp; The Registrant is filing simultaneously herewith an amendment to its Form 10-KSB for the year ended December 31, 2007 to include the disclosures required under Part II, Item 8A(T), Controls and Procedures relating to its assessment of internal controls over financial reporting as of December 31, 2007.&nbsp;</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp; <em>2.&nbsp; Comment.&nbsp; Your Principal Executive Officer and Principal Financial Officer certifications under Item 601(b)(31) of Regulation S-B.&nbsp; Please revise these certifications to include the introductory language of paragraph 4 and the language of paragraph 4(b) of Item 601(b)(31) of Regulation S-B.</em></p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp; Answer:&nbsp; The Registrant is filing simultaneously herewith an amendment to its Form 10-KSB for the year ended December 31, 2007 to include revised and re-executed Principal Executive Officer and Principal Financial Officer certifications filed under Exhibits 31.1 and 31.2 to include the introductory language of paragraph 4 and the language of paragraph 4(b) of Item 601(b)(31) of Regulation S-B.&nbsp;</p>

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                        <p align="justify"><br>
                        The Company acknowledges that:</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp; The Company is responsible for the adequacy and accuracy of the disclosure in the filing;</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp;&nbsp;Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</p>

                        <p align="justify">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)&nbsp; The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</p>

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                                    <p>Very truly yours,</p>

                                    <p>&nbsp;</p>
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                                <td style="BORDER-BOTTOM: black 1px solid" width="288">/s/ Adam P. Silvers</td>

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                                    <p>ADAM P. SILVERS</p>
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                                <td width="288">For the Firm</td>

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