# EDGAR Filing Document

**Accession Number:** 0000925528
**File Stem:** 0001104659-23-004899
**Filing Date:** 2023-1
**Character Count:** 2281
**Document Hash:** be75f9dd2c7fc8b5043d8e9a514b336e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-004899.hdr.sgml**: 20230221

**ACCESSION NUMBER**: 0001104659-23-004899

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230119

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HUDSON TECHNOLOGIES INC /NY
- **CENTRAL INDEX KEY:** 0000925528
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080]
- **IRS NUMBER:** 133641539
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 1541
- **STREET 2:** ONE BLUE HILL PLAZA, 14TH FLOOR
- **CITY:** PEARL RIVER
- **STATE:** NY
- **ZIP:** 10965
- **BUSINESS PHONE:** 8457356000

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 1541
- **STREET 2:** ONE BLUE HILL PLAZA, 14TH FLOOR
- **CITY:** PEARL RIVER
- **STATE:** NY
- **ZIP:** 10965

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** REFRIGERANT RECLAMATION INDUSTRIES INC
- **DATE OF NAME CHANGE:** 19940617

**HUDSON TECHNOLOGIES, INC.**

**300 Tice Boulevard, Suite 290**

**Woodcliff Lake, NJ 07677**

**845-735-6000 (Phone)**

January 19, 2023

**VIA EDGAR**

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

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| | |
|:---|:---|
| Re: | **HUDSON TECHNOLOGIES, INC. (the "Company")** |
|  | **<u>Registration Statement on Form S-3 (File No. 333-269221)</u>** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 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 Monday, January 23, 2023, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wiggin and Dana LLP, by calling Michael Grundei at (203) 363-7630.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| HUDSON TECHNOLOGIES, INC. | HUDSON TECHNOLOGIES, INC. |
| By: | /s/ Nat Krishnamurti |
|  | Name: Nat Krishnamurti |
|  | Title: Chief Financial Officer |

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cc (via email): Kate Beukenkamp (SEC) <br> Michael Grundei (Wiggin and Dana LLP)