HUDSON TECHNOLOGIES, INC.
One Blue Hill Plaza
Pearl River, NY 10965
845-735-6000 (Phone)
April 24, 2018
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Re: | HUDSON TECHNOLOGIES, INC. (the “Company”) |
Registration Statement on Form S-3 (File No. 333-223755)
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, the Company hereby requests that such Registration Statement be declared effective at 4:00 p.m. Eastern time on Friday, April 27, 2018, or as soon thereafter as practicable. This hereby confirms that the Company and the signatories to the Registration Statement are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering contemplated by the Registration Statement.
Very truly yours,
HUDSON TECHNOLOGIES, INC.
By: _/s/ Kevin J. Zugibe___________________
Name: Kevin J. Zugibe
Title: Chairman and Chief Executive Officer
cc (via email): Sergio Chinos (SEC)