This report describes the work completed by NexTech Materials, Ltd. during a three-year project to validate an electrolyte-supported planar solid oxide fuel cell design, termed the FlexCell, for coal-based, megawatt-scale power generation systems. This project was focused on the fabrication and testing of electrolyte-supported FlexCells with yttria-stabilized zirconia (YSZ) as the electrolyte material. YSZ based FlexCells were made with sizes ranging from 100 to 500 cm2. Single-cell testing was performed to confirm high electrochemical performance, both with diluted hydrogen and simulated coal gas as fuels. Finite element analysis modeling was performed at The Ohio State University was performed to establish FlexCell architectures with optimum mechanical robustness. A manufacturing cost analysis was completed, which confirmed that manufacturing costs of less than $50/kW are achievable at high volumes (500 MW/year).