# EDGAR Filing Document

**Accession Number:** 0000728385
**File Stem:** 0001104659-26-012055
**Filing Date:** 2026-2
**Character Count:** 2667
**Document Hash:** 56ae5d199f577ddfa0a0ac274f2177b8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-012055.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001104659-26-012055

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Birchtech Corp.
- **CENTRAL INDEX KEY:** 0000728385
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEASURING & CONTROLLING DEVICES, NEC [3829]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 870398271
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1810 JESTER DRIVE
- **CITY:** CORSICANA
- **STATE:** TX
- **ZIP:** 75109
- **BUSINESS PHONE:** 614-505-6115

**MAIL ADDRESS:**
- **STREET 1:** 1810 JESTER DRIVE
- **CITY:** CORSICANA
- **STATE:** TX
- **ZIP:** 75109

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Midwest Energy Emissions Corp.
- **DATE OF NAME CHANGE:** 20111012

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** China Youth Media, Inc.
- **DATE OF NAME CHANGE:** 20081016

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DIGICORP, INC.
- **DATE OF NAME CHANGE:** 20080331

February 9, 2026

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| RE: | **Birchtech Corp. (CIK: 0000728385)** |
|  | **<u>Registration Statement No. 333-292701 on Form S-1, as amended (the "Registration Statement")</u>** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the ***"Securities Act"***), Lake Street Capital Markets, LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time, February 11, 2026, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute as many electronic copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution.

The undersigned has complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | | |
|:---|:---|:---|
| By: | **LAKE STREET CAPITAL MARKETS, LLC** | **LAKE STREET CAPITAL MARKETS, LLC** |
|  | By: | */s/ Michael Townley* |
|  | Name: Michael Townley | Name: Michael Townley |
|  | Title: Head of Investment Banking | Title: Head of Investment Banking |

---