0001558370-21-004175.txt : 20210512 0001558370-21-004175.hdr.sgml : 20210512 20210412160727 ACCESSION NUMBER: 0001558370-21-004175 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPSTONE TURBINE Corp CENTRAL INDEX KEY: 0001009759 STANDARD INDUSTRIAL CLASSIFICATION: ENGINES & TURBINES [3510] IRS NUMBER: 954180883 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16640 STAGG STREET CITY: VAN NUYS STATE: CA ZIP: 91406 BUSINESS PHONE: 818-734-5300 MAIL ADDRESS: STREET 1: 16640 STAGG STREET CITY: VAN NUYS STATE: CA ZIP: 91406 FORMER COMPANY: FORMER CONFORMED NAME: CAPSTONE TURBINE Corp DATE OF NAME CHANGE: 20100203 FORMER COMPANY: FORMER CONFORMED NAME: CAPSTONE TURBINE CORP DATE OF NAME CHANGE: 20000314 CORRESP 1 filename1.htm

April 12, 2021

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Matthew Derby

Re:      Capstone Turbine Corporation

            Registration Statement on Form S-3 (File No. 333-254547)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Capstone Turbine Corporation (the “Company”) hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) may be declared effective on April 14, 2021, at 4:30 p.m., Eastern time, or as soon as possible thereafter.

Please call Mark D. Wood ((312) 902-5493)) or Mark J. Reyes ((312) 902-5612)) of Katten Muchin Rosenman LLP, counsel to the Company, as soon as the Registration Statement is declared effective.

Very truly yours,

Capstone Turbine Corporation

By:

/s/ Frederick S. Hencken III

Name:

Frederick S. Hencken III

Title:

Chief Financial Officer

cc:        Mark D. Wood, Esq., Katten Muchin Rosenman LLP

            Mark J. Reyes, Esq., Katten Muchin Rosenman LLP