<SEC-DOCUMENT>0001437749-23-009860.txt : 20230510
<SEC-HEADER>0001437749-23-009860.hdr.sgml : 20230510
<ACCEPTANCE-DATETIME>20230410170830
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-23-009860
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230410

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:		355 S. TECHNOLOGY DRIVE
		CITY:			CENTRAL ISLIP
		STATE:			NY
		ZIP:			11722
		BUSINESS PHONE:		6319817081

	MAIL ADDRESS:	
		STREET 1:		355 S. TECHNOLOGY DRIVE
		CITY:			CENTRAL ISLIP
		STATE:			NY
		ZIP:			11722
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
	<title>cvv20230410_corresp.htm</title>

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<p style="text-align:center;font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="text-align:center;font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"><img src="cvv20230410_correspimg001.jpg" style="width:239;height:159;" alt="cvv20230410_correspimg001.jpg"></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">April 10, 2023</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">VIA EDGAR</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">United States Securities and Exchange Commission</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">100 F. St., N.E.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Washington, D.C. 20549</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;">

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			<td style="width: 27pt;">&nbsp;</td>
			<td style="width: 18pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;text-align:justify;margin:0pt;">Re:</p>
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			<td style="width: auto;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;text-align:justify;margin:0pt;">Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No.&nbsp;&nbsp;333-271066)</p>
			</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 27pt;">Pursuant to Rule&nbsp;461 under the Securities Act of&nbsp;1933, as amended, CVD Equipment Corporation (the &#8220;<u>Registrant</u>&#8221;) hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No.&nbsp; 333-271066) (the &#8220;<u>Registration Statement</u>&#8221;) so that it will become effective on Wednesday, April 12, 2023 at 4:30&nbsp;p.m., Eastern Time, or as soon thereafter as practicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 27pt;">The Registrant hereby authorizes Adam P. Silvers, of Ruskin Moscou Faltischek, P.C., to orally modify or withdraw this request for acceleration.</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 27pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 27pt;">Please contact Mr.&nbsp;Silvers at (516) 663-6519, or in his absence Dominick P. Ragno, of Ruskin Moscou Faltischek, P.C., at (516) 663-6614, to provide notice of effectiveness of the Registration Statement, or if you have any questions or comments relating to this request.</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 27pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 27pt;">We also respectfully request that a copy of the written order from the United States Securities and Exchange Commission verifying the effective time and date of such Registration Statement be sent to Ruskin Moscou Faltischek, P.C., attention: Adam P. Silvers, via email at <u>asilvers@rmfpc.com</u>.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Very truly yours,</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">&nbsp;</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><b>CVD Equipment Corporation </b></p>
			</td>
		</tr>
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			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align:middle;width:auto;">&nbsp;</td>
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			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">By:</p>
			</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:auto;">&nbsp;</td>
			<td style="border-bottom:solid 1px #000000;vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><i>/s/</i>&nbsp;&nbsp;<i>Richard Catalano </i>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
			</td>
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			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Name:</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Title:</p>
			</td>
			<td style="vertical-align:bottom;width:auto;">&nbsp;</td>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Richard Catalano</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Chief Financial Officer</p>
			</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
