MAXWELL TECHNOLOGIES, INC.
9244 Balboa Avenue
San Diego, California 92133
March 17, 2006
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Maxwell Technologies, Inc. |
Registration Statement on Form S-3 (File No. 333-131073)
Ladies and Gentlemen:
We hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 for Maxwell Technologies, Inc. so that such Registration Statement will be declared effective at 1:00 p.m., Eastern Daylight Time, on March 21, 2006, or as soon thereafter as practicable.
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Sincerely, |
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MAXWELL TECHNOLOGIES, INC. |
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By: | | /s/ RICHARD D. BALANSON |
| | Richard D. Balanson |
| | Chief Executive Officer |