September 19, 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  Pre-Effective  Amendment  No.  4  to
               Registration  Statement on Form S-1 filed September 19, 2007 File
               No. 333-144336

Dear Mr. Jones:

     Pursuant  to Rule  461 of the  General  Rules  and  Regulations  under  the
Securities  Act of 1933,  as  amended,  we hereby  request  acceleration  of the
effective  date of the  above-referenced  Registration  Statement so that it may
become effective at 5:00 p.m., Eastern time, on September 19, 2007 or as soon as
practicable thereafter.

     In connection with this request, we acknowledge the following:

          1.   Should the Commission or the staff,  acting pursuant to delegated
               authority,  declare the filing  effective,  it does not foreclose
               the Commission from taking any action with respect to the filing.

          2.   The action of the  Commission  or the staff,  acting  pursuant to
               delegated authority, in declaring the filing effective,  does not
               relieve CVD Equipment  Corporation  from its full  responsibility
               for the adequacy and accuracy of the disclosure in the filing.

          3.   CVD Equipment  Corporation  may not assert staff comments and the
               declaration  of  effectiveness  as a  defense  in any  proceeding
               initiated  by the  Commission  or any  person  under the  federal
               securities laws of the United States.


                                                Very truly yours,

                                                CVD Equipment Corporation

                                                /s/ Glen Charles

                                                By: ____________________________
                                                Name:  Glen Charles
                                                Title: Chief Financial Officer