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                         June 29, 2021

       Michael Toporek Toporek
       Chief Executive Officer
       Mechanical Technology Inc
       325 Washington Avenue Extension
       Albany, NY 12206

                                                        Re: Mechanical
Technology Inc
                                                            Registration
Statement on Form S-1
                                                            Filed June 22, 2021
                                                            File No. 333-257300

       Dear Mr. Toporek:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tom
Kluck at 202-551-3233 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              David E. Danovitch