-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WEqJ/XUSGp54Cx1vuSEaKKijrdWfqmS0BxY6HkvjvthJsqw4mOZ5Rlp8BRYHH3Xb 7TS04k/UWqtk7Ooi75QChg== 0001009448-07-000140.txt : 20071105 0001009448-07-000140.hdr.sgml : 20071105 20070816161822 ACCESSION NUMBER: 0001009448-07-000140 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070816 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 CORRESP 1 filename1.txt CVD Equipment Corporation 1860 Smithtown Avenue Ronkonkoma, New York 11779 August 16, 2007 Mr. Tom Jones United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Re: CVD Equipment Corporation Registration Statement on Form S-1 File No. 333-144336 Dear Mr. Jones: CVD Equipment Corporation hereby withdraws its request, sent to the staff on August 15, 2007, that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to August 16, 2007 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter. Very truly yours, CVD Equipment Corporation By: /s/ Glen Charles ------------------------------ Glen Charles Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----