# EDGAR Filing Document

**Accession Number:** 0000728385
**File Stem:** 0001104659-26-014430
**Filing Date:** 2026-2
**Character Count:** 2816
**Document Hash:** 7c0f9ce862a099df19da6f70d6b37918
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-014430.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001104659-26-014430

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260212

**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 12, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Birchtech Corp.** |

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**Registration Statement on Form S-1, as amended**

**File No. 333-292701**

**<u>Withdrawal of Acceleration Request</u>**

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on February 9, 2026, in which we requested the acceleration of the effective time of the above-referenced registration statement on Form S-1, as amended (the "<u>Registration Statement</u>"), for February 11, 2026, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable in accordance with Rule 461 under the Securities Act of 1933, as amended,

We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective time.

Please direct any questions or comments concerning this request to Angela Gomes of Sullivan & Worcester LLP, counsel to Lake Street Capital Markets, LLC, at +1 (617) 338-2957.

*[Signature Page to Follow]*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **LAKE STREET CAPITAL MARKETS, LLC** | **LAKE STREET CAPITAL MARKETS, LLC** |
| *on behalf of itself and as representative of the Underwriters* | *on behalf of itself and as representative of the Underwriters* |
| *By:* | */s/ Michael Townley* |
|  | Name: Michael Townley |
|  | Title: Head of Investment Banking |

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*[Signature Page to Withdrawal of Acceleration Request]*