SEC Comment Letter for SUNation Energy, Inc. (SUNE) (CIK 0000022701) (SUNE) — Aug 31, 2022
SUNation Energy, Inc. (SUNE) (CIK 0000022701)
Date: Aug. 31, 2022 · CIK: 0000022701 · Accession: 0000000000-22-009452
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File numbers found in text: 333-267066
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United States securities and exchange commission logo
August 31, 2022
Kyle Udseth
Chief Executive Officer
Pineapple Energy Inc.
10900 Red Circle Drive
Minnetonka, MN 55343
Re:Pineapple Energy Inc.
Registration Statement on Form S-3
Filed August 25, 2022
File No. 333-267066
Dear Mr. Udseth :
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Tyler Vivian