# EDGAR Filing Document

**Accession Number:** 0000728385
**File Stem:** 0001104659-26-014428
**Filing Date:** 2026-2
**Character Count:** 2778
**Document Hash:** 3081eba2c2275659f50607fb20322bbb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-014428.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001104659-26-014428

**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

**BIRCHTECH CORP.**

**1810 Jester Drive**

**Corsicana, Texas 75109**

February 12, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jane Park

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

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

**Originally Filed January 13, 2026**

**File No. 333-292701** 

**Withdrawal of Acceleration Request<br>** 

<br> 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 "Registration Statement"), 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 Alexander M. Schwartz of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (312) 499-6369.

Very truly yours,

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| | |
|:---|:---|
| **BIRCHTECH CORP.** | **BIRCHTECH CORP.** |
| By: | */s/ Richard MacPherson* |
| Name: | Richard MacPherson |
| Title: | President, Chief Executive Officer, Secretary and Chairman |

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cc: Alexander M. Schwartz , Sheppard, Mullin, Richter & Hampton LLP