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<p align="center" style="margin-top: 0; margin-bottom: 0"><b>
<font style="font-size: 13.5pt">UNITED STATES</font></b></p>
<p style='margin:0 0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 13.5pt">SECURITIES AND EXCHANGE COMMISSION</font></b></p>
<p style='margin:0 0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b>WASHINGTON, D.C.
20549</b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 13.5pt">FORM&nbsp;8-K</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 10.0pt">CURRENT REPORT</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 10.0pt">PURSUANT TO SECTION&nbsp;13 OR 15(d)</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 10.0pt">OF THE SECURITIES EXCHANGE ACT OF 1934</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<font style="font-size: 10.0pt">Date of Report (Date of earliest event reported)
<b>April
28, 2021</b></font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 18.0pt">MECHANICAL TECHNOLOGY, INCORPORATED</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<font style="font-size: 10.0pt">(Exact name of registrant as specified in its charter)</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="32%" valign=top style='width:32.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
		<b><font size="2">Nevada</font></b></p></td>
		<td width="2%" valign=bottom style='width:2.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
		</td>
		<td width="32%" valign=top style='width:32.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
		<b><font size="2">000-06890</font></b></p></td>
		<td width="2%" valign=bottom style='width:2.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
		</td>
		<td width="32%" valign=top style='width:32.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
		<b><font size="2">14-1462255</font></b></p></td>
	</tr>
	<tr>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
		<font style="font-size: 10.0pt">(State or other jurisdiction<br>of Incorporation)</font></p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
		<font style="font-size: 10.0pt">(Commission<br>File Number)</font></p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
		<font style="font-size: 10.0pt">(IRS Employer<br>Identification Number)</font></p>
		</td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="50%" valign=top style='width:50.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
		<b><font size="2">325 Washington Avenue Extension</font></b></p>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
		<b><font size="2">Albany, New York</font></b></p></td>
		<td width="1%" valign=bottom style='width:1.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width="49%" valign=bottom style='width:49.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
		<b><font size="2">12205</font></b></p></td>
	</tr>
	<tr>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
		<font style="font-size: 10.0pt">(Address of principal executive office)</font></p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
		<font style="font-size: 10.0pt">(Zip Code)</font></p></td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<b><font style="font-size: 10.0pt">&nbsp;</font></b></p>
<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'><b>
<font size="2">(518) 218-2550</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<font style="font-size: 10.0pt">(Registrant's telephone number, including area code)</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'><b>
<font size="2">N/A</font></b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>
<font style="font-size: 10.0pt">(Former name or former address, if changed since last
report)</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center;text-indent:.5in'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (<u>see</u> General Instruction A.2. below): </font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width=0 valign=top style='width:.3pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width=24 valign=top style='width:.25in;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&#9744;</p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
		<font style="font-size: 10.0pt">Written
  communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>
		</td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width=0 valign=top style='width:.3pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width=24 valign=top style='width:.25in;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&#9744;</p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
		<font style="font-size: 10.0pt">Soliciting
  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>
		</td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width=0 valign=top style='width:.3pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width=24 valign=top style='width:.25in;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&#9744;</p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
		<font style="font-size: 10.0pt">Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))</font></p></td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width=0 valign=top style='width:.3pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width=24 valign=top style='width:.25in;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&#9744;</p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
		<font style="font-size: 10.0pt">Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))</font></p></td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">&nbsp;Securities
registered pursuant to Section 12(b) of the Act:</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;background:white;border-collapse:collapse'>
	<tr>
		<td width="32%" valign=bottom style='width:32.0%;border:none;border-bottom:
  solid black 1.0pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center;background:white'>
		<b><font size="2">Title of each class</font></b></p></td>
		<td width="1%" valign=bottom style='width:1.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;background:white'>&nbsp;</p>
		</td>
		<td width="34%" valign=bottom style='width:34.0%;border:none;border-bottom:
  solid black 1.0pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center;background:white'>
		<b><font size="2">Trading symbol(s)</font></b></p></td>
		<td width="1%" valign=bottom style='width:1.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;background:white'>&nbsp;</p>
		</td>
		<td width="32%" valign=bottom style='width:32.0%;border:none;border-bottom:
  solid black 1.0pt;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center;background:white'>
		<b><font size="2">Name of each exchange on which<br>registered</font></b></p></td>
	</tr>
	<tr>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center;background:white'>
		<font size="2">Common Stock, par value $0.001 per share</font></p></td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;background:white'>&nbsp;</p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center;background:white'>
		<font size="2">MKTY</font></p></td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;background:white'>&nbsp;</p>
		</td>
		<td valign=bottom style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center;background:white'>
		<font size="2">Nasdaq Stock Market LLC</font></p></td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">Indicate
by check mark whether the registrant is an emerging growth company as defined
in Rule&nbsp;405 of the Securities Act of 1933 or Rule&nbsp;12b-2 of the
Securities Exchange Act of 1934.</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-indent:.5in'>
<font style="font-size: 10.0pt">Emerging
growth company&nbsp;</font>&#9744;<font style="font-size: 6.0pt">&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">If
an emerging growth company, indicate by check mark if the registrant has
elected not to use the extended transition period for complying with any new or
revised financial accounting standards provided pursuant to Section 13(a) of
the Exchange Act.&nbsp;</font>&#9744;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;margin-bottom:12.0pt'>
<i><font style="font-size: 10.0pt">&nbsp;</font></i></p><hr><p style="page-break-after: always"></p>&nbsp;<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="9%" valign=top style='width:9.62%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif'>
		<b>Item 4.01.</b></p></td>
		<td width="90%" valign=top style='width:90.38%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:justify'>
		<b>&nbsp;
  Changes in Registrant's Certifying Accountant</b></p></td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">On
April 28, 2021, Mechanical Technology, Incorporated (the &quot;Company&quot;) engaged UHY
LLP (&quot;UHY&quot;) as the Company's independent registered public accounting firm to
audit the Company's financial statements for the fiscal year ended December 31,
2021.&nbsp; On the same date the Company delivered to Wojeski &amp; Company, CPAs, P.C.
(&quot;<a name="_Hlk70028833">Wojeski </a>&amp; Company&quot;) written notice of termination
of Wojeski &amp; Company as the Company's auditor. </font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">The
decision to change accountants was approved by the Audit Committee of the
Company's Board of Directors.&nbsp; This decision was based on the Company's
continued plans to expand in the cryptocurrency segment. The Company believes
UHY's experience in SEC compliance and PCAOB audits along with their blockchain
and digital currency knowledge will be valuable as the&nbsp;Company pursues its
growth initiatives.</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">Neither
of Wojeski &amp; Company's reports on the Company's financial statements for
the years ended December 31, 2020 or 2019 contained an adverse opinion or a
disclaimer of opinion, nor was any such report qualified or modified as to
uncertainty, audit scope, or accounting principles. </font><font size="2">In addition, during the years ended December
31, 2020 and 2019, and during the subsequent interim period through April 28,
2021 (the date of this Current Report on Form 8-K), there were (i) no
disagreements between us and Wojeski &amp; Company on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to Wojeski &amp; Company's satisfaction, would
have caused Wojeski &amp; Company to make reference to the subject matter of
the disagreement in connection with its report for such years, and (ii) no &quot;reportable
events,&quot; as defined in Item 304(a)(1)(v) of Regulation S-K, for such years and
subsequent interim periods through April 28, 2021.&nbsp; The Company was satisfied
with services received from Wojeski &amp; Company and is continuing to engage
Wojeski &amp; Company for other services.</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman",serif;margin:0in;text-align:justify;background:white'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman",serif;margin:0in;text-align:justify;background:white'>
<font size="2">We have provided Wojeski &amp; Company
with a copy of the disclosure set forth in this Current Report on Form 8-K and have
requested that Wojeski &amp; Company furnish us with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made
herein. A copy of Wojeski &amp; Company's letter, dated April 30, 2021, stating
its agreement with the above statements, is attached as Exhibit 16.1 to this Current
Report on Form 8-K.</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman",serif;margin:0in;text-align:justify;background:white'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-family:"Times New Roman",serif;margin:0in;text-align:justify;background:white'>
<font size="2">The Company did not consult with UHY during
the fiscal years ended December 31, 2020 and 2019 and the interim period from
January 1, 2021 through April 28, 2021, on any matters described in Items
304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.</font></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman",serif;margin:0in;text-align:justify;background:white'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="9%" valign=top style='width:9.62%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif'>
		<b>Item 9.01.</b></p></td>
		<td width="90%" valign=top style='width:90.38%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-family:"Times New Roman",serif;text-align:justify'>
		<b>&nbsp;
  Financial Statements and Exhibits</b></p></td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">&nbsp;</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">(d)&nbsp;
Exhibits</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<u><font style="font-size: 10.0pt">Exhibit
No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Description</font></u></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;margin-left:1.0in;text-align:justify;text-indent:
-1.0in'><font style="font-size: 10.0pt"><a href="ex16-1.htm">16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Letter of
Wojeski &amp; Company, CPAs, P.C., dated April 30,
2021, to the Securities and Exchange Commission</a></font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>&nbsp;</p>
<hr><p style="page-break-after: always"></p><p>&nbsp;</p>&nbsp;<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;margin-bottom:12.0pt'>&nbsp;</p>
<p style='margin:0in;font-family:"Times New Roman",serif;text-align:center'>
<b>SIGNATURES</b></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:center'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-align:justify'>
<font style="font-size: 10.0pt">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;text-indent:.5in'>
<font style="font-size: 10.0pt">&nbsp;&nbsp;</font></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>
		<font style="font-size: 10.0pt">Date: April 30, 2021</font></p></td>
		<td colspan=3 valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>
		<b><font style="font-size: 10.0pt">MECHANICAL TECHNOLOGY, INCORPORATED</font></b></p>
		</td>
	</tr>
	<tr>
		<td width="52%" valign=top style='width:52.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width="1%" valign=top style='width:1.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width="35%" valign=top style='width:35.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td width="12%" valign=top style='width:12.0%;padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
	</tr>
	<tr>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>
		<font style="font-size: 10.0pt">By:</font></p></td>
		<td valign=top style='border:none;border-bottom:solid black 1.0pt;padding:
  0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>
		<font style="font-size: 10.0pt">/s/ Jessica L. Thomas</font></p></td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
	</tr>
	<tr>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>
		<font style="font-size: 10.0pt">Name: Jessica L. Thomas</font></p>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>
		<font style="font-size: 10.0pt">Title: Chief Financial Officer</font></p>
		</td>
		<td valign=top style='padding:0in 0in 0in 0in'>
		<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
		</td>
	</tr>
</table>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>
<p style='margin:0in;font-size:12.0pt;font-family:"Times New Roman",serif;'>&nbsp;</p>

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</html>
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{"company-data": {"conformed-name": "MECHANICAL TECHNOLOGY INC", "cik": "0000064463", "assigned-sic": "3829", "irs-number": "141462255", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-40261", "film-number": "21875494"}, "business-address": {"street1": "325 WASHINGTON AVENUE EXTENSION", "city": "ALBANY", "state": "NY", "zip": "12205", "phone": "518-218-2500"}, "mail-address": {"street1": "325 WASHINGTON AVENUE EXTENSION", "city": "ALBANY", "state": "NY", "zip": "12205"}}
Prepared by EDGARX.com
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported)
April
28, 2021
MECHANICAL TECHNOLOGY, INCORPORATED
(Exact name of registrant as specified in its charter)
Nevada
000-06890
14-1462255
(State or other jurisdiction
of Incorporation)
(Commission
File Number)
(IRS Employer
Identification Number)
325 Washington Avenue Extension
Albany, New York
12205
(Address of principal executive office)
(Zip Code)
(518) 218-2550
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last
report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (
see
General Instruction A.2. below):
☐
Written
  communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting
  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement
  communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
  240.14d-2(b))
☐
Pre-commencement
  communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
  240.13e-4(c))
Securities
registered pursuant to Section 12(b) of the Act:
Title of each class
Trading symbol(s)
Name of each exchange on which
registered
Common Stock, par value $0.001 per share
MKTY
Nasdaq Stock Market LLC
Indicate
by check mark whether the registrant is an emerging growth company as defined
in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the
Securities Exchange Act of 1934.
Emerging
growth company
☐
If
an emerging growth company, indicate by check mark if the registrant has
elected not to use the extended transition period for complying with any new or
revised financial accounting standards provided pursuant to Section 13(a) of
the Exchange Act.
☐
Item 4.01.
Changes in Registrant's Certifying Accountant
On
April 28, 2021, Mechanical Technology, Incorporated (the "Company") engaged UHY
LLP ("UHY") as the Company's independent registered public accounting firm to
audit the Company's financial statements for the fiscal year ended December 31,
2021.  On the same date the Company delivered to Wojeski & Company, CPAs, P.C.
("
Wojeski
& Company") written notice of termination
of Wojeski & Company as the Company's auditor.
The
decision to change accountants was approved by the Audit Committee of the
Company's Board of Directors.  This decision was based on the Company's
continued plans to expand in the cryptocurrency segment. The Company believes
UHY's experience in SEC compliance and PCAOB audits along with their blockchain
and digital currency knowledge will be valuable as the Company pursues its
growth initiatives.
Neither
of Wojeski & Company's reports on the Company's financial statements for
the years ended December 31, 2020 or 2019 contained an adverse opinion or a
disclaimer of opinion, nor was any such report qualified or modified as to
uncertainty, audit scope, or accounting principles.
In addition, during the years ended December
31, 2020 and 2019, and during the subsequent interim period through April 28,
2021 (the date of this Current Report on Form 8-K), there were (i) no
disagreements between us and Wojeski & Company on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to Wojeski & Company's satisfaction, would
have caused Wojeski & Company to make reference to the subject matter of
the disagreement in connection with its report for such years, and (ii) no "reportable
events," as defined in Item 304(a)(1)(v) of Regulation S-K, for such years and
subsequent interim periods through April 28, 2021.  The Company was satisfied
with services received from Wojeski & Company and is continuing to engage
Wojeski & Company for other services.
We have provided Wojeski & Company
with a copy of the disclosure set forth in this Current Report on Form 8-K and have
requested that Wojeski & Company furnish us with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made
herein. A copy of Wojeski & Company's letter, dated April 30, 2021, stating
its agreement with the above statements, is attached as Exhibit 16.1 to this Current
Report on Form 8-K.
The Company did not consult with UHY during
the fiscal years ended December 31, 2020 and 2019 and the interim period from
January 1, 2021 through April 28, 2021, on any matters described in Items
304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.
Item 9.01.
Financial Statements and Exhibits
(d) 
Exhibits
Exhibit
No.           Description
16.1                        Letter of
Wojeski & Company, CPAs, P.C., dated April 30,
2021, to the Securities and Exchange Commission
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
Date: April 30, 2021
MECHANICAL TECHNOLOGY, INCORPORATED
By:
/s/ Jessica L. Thomas
Name: Jessica L. Thomas
Title: Chief Financial Officer