VISION HYDROGEN CORPORATION
95 Christopher Columbus Drive, 16th Floor
Jersey City, NJ 07302
October 21, 2020
VIA EDGAR
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ronald E. Alper, Esq.
| Re: | Vision Hydrogen Corporation | |
| Registration Statement on Form S-1 | ||
| File No. 333-249478 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Vision Hydrogen Corporation (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Friday, October 23, 2020, or as soon thereafter as possible.
| VISION HYDROGEN CORPORATION | ||
| By: | /s/ ANDREW HIDALGO | |
| Name: | Andrew Hidalgo | |
| Title: | Chief Executive Officer | |