[Mechanical Technology, Incorporated letterhead]
May 8, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Request for Acceleration of Effectiveness | |
Mechanical Technology, Incorporated | ||
Registration Statement on Form S-1 | ||
File No. 333-217351 (the “Registration Statement”) | ||
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Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Mechanical Technology, Incorporated hereby requests that the effectiveness for the above-captioned Registration Statement filed under the Securities Act be accelerated to 12:00 p.m., Eastern Standard Time, on May 10, 2017, or as soon thereafter as practicable.
Very truly yours, | |
MECHANICAL TECHNOLOGY, INCORPORATED | |
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By: | /s/ Frederick W. Jones |
| Frederick W. Jones |
| Chief Executive Officer, Chief Financial |
| Officer and Secretary |
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