SEC Company Response from SUNPOWER CORP (SPWRQ) (CIK 0000867773) — Nov 14, 2005
SUNPOWER CORP (SPWRQ) (CIK 0000867773)
Date: Nov. 14, 2005 · CIK: 0000867773 · Accession: 0001193125-05-226108
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File numbers found in text: 333-127854
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CORRESP 1 filename1.htm Acceleration Request CREDIT SUISSE FIRST BOSTON LLC November 14, 2005 Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC 20549 Re: SunPower Corporation Registration on Form S-1 (File No. 333-127854) Acceleration Request Gentlemen: Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby join in the request of SunPower Corporation (the “Company”) that the effective date for the above-referenced registration statement be accelerated so that it may become effective at 4:00 p.m. (Eastern Standard Time), on November 16, 2005, or at such other time as may be orally requested. Pursuant to Rule 460 under the Securities Act, we advise you that copies of the preliminary prospectus, dated October 31, 2005, relating to the above-referenced offering have been distributed as follows: N.A.S.D. 1 Nasdaq 1 Prospective Underwriters 9,307 Institutional Investors 981 Others 12 10,302 Very truly yours, CREDIT SUISSE FIRST BOSTON LLC By: /S/ C. CULLOM DAVIS Name: C. CULLOM DAVIS Title: DIRECTOR