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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
[ X ]Form 10-K [ ]Form 20-F [ ]Form 11-k [ ]Form 10-Q [ ]Form N-SAR
For Period Ended: September 30, 1999
__________________
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:______________________________
______________________________________________________________________________
If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates: Part IV Item 14 (d) (1)
_______________________
______________________________________________________________________________
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PART I
REGISTRANT INFORMATION
Mechanical Technology Incorporated
(Full Name of Registrant)
__________________________________
(Former Name if Applicable)
325 Washington Avenue Extension
(Address of Principal Executive Office)
Albany, New York 12205-5505
(City, State and Zip Code)
PART II
RULES 12b-25 (b) and (c)
If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate)
(a) The reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or
expense; [ X ]
(b) The subject annual report, semi-annual report, transition report
on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof
will be filed on or before the fifteenth calendar day following
the prescribed due date; or the subject quarterly report or
transition report on Form 10-Q, or portion thereof will be filed
on or before the fifth calendar day following the prescribed due
date; and [ X ]
(c) The accountant's statement or other exhibit required by Rule
12b-25(c)has been attached if applicable. [ ]
PART III
NARRATIVE
Separate financial statements for Plug Power, Inc., a less than fifty
percent owned entity, cannot be filed since Plug Power, Inc. has not yet
filed their Form 10-K for their year ended December 31, 1999. Plug Power,
Inc.'s Form 10-K is expected to be filed with the Securities Exchange
Commission by its due date of March 30, 2000.
The separate financial statements for Plug Power, Inc., will be filed on
or before the fifteenth calendar day following the prescribed due date.
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PART IV
OTHER INFORMATION
(1) Name and telephone number of persons to contact in regard to this
notification.
Cynthia A. Scheuer 518 218-2525
__________________ ___ ________
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under section 13 or 15(d) of
the Securities Exchange Act of 1934 or section 30 of the Investment
Company Act of 1940 during the preceding 12 months of for such
shorter period that the registrant was required to file such
report(s) been filed? If the answer is no, identify report(s).
[ X ] Yes [ ] No
(3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year
will be reflected by the earnings statements to be included in the
subject report or portion thereof?
[ ] Yes [ X ] No
If so: attach an explanation of the anticipated change, both narratively
and quantitatively, and, if appropriate, state the reasons why a
reasonable estimate of the results cannot be made.
Mechanical Technology Incorporated has caused this notification to be
signed on its behalf by the undersigned thereunto duly authorized.
MECHANICAL TECHNOLOGY INCORPORATED
Date: March 27, 2000 By: /s/ Cynthia A. Scheuer
______________ ______________________
V.P. & Chief Financial Officer
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