SEC Comment Letter 0000000000-23-009106 to SUNPOWER CORP (SPWRQ) (CIK 0000867773)
SUNPOWER CORP (SPWRQ) (CIK 0000867773)
Date: Aug. 21, 2023 · CIK: 0000867773 · Accession: 0000000000-23-009106
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United States securities and exchange commission logo
August 21, 2023
Elizabeth Eby
Chief Financial Officer
Sunpower Corporation
1414 Harbour Way South , Suite 1901
Richmond , California 94804
Re:Sunpower Corporation
Form 10-K for the year ended January 1, 2023
File No. 1-34166
Dear Elizabeth Eby:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing