SEC Comment Letter for ENERGY FOCUS, (EFOI) — Apr 14, 2020
ENERGY FOCUS, INC/DE (EFOI) (CIK 0000924168)
Date: April 14, 2020 · CIK: 0000924168 · Accession: 0000000000-20-003209
AI Filing Summary & Sentiment
File numbers found in text: 333-237614
Letter
April 14, 2020 James Tu Chairman and Chief Executive Officer Energy Focus, Inc. 32000 Aurora Road, Suite B Solon, Ohio 44139 Re:Energy Focus, Inc. Registration Statement on Form S-1 Filed April 9, 2020 File No. 333-237614 Dear Mr. Tu: 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Yariv Katz
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April 14, 2020
James Tu
Chairman and Chief Executive Officer
Energy Focus, Inc.
32000 Aurora Road, Suite B
Solon, Ohio 44139
Re:Energy Focus, Inc.
Registration Statement on Form S-1
Filed April 9, 2020
File No. 333-237614
Dear Mr. Tu:
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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Yariv Katz