SEC Comment Letter for ENERGY FOCUS, (EFOI) — Jun 24, 2022
ENERGY FOCUS, INC/DE (EFOI) (CIK 0000924168)
Date: June 24, 2022 · CIK: 0000924168 · Accession: 0000000000-22-006806
AI Filing Summary & Sentiment
File numbers found in text: 333-265685
Letter
United States securities and exchange commission logo June 24, 2022 James Warren SVP and General Counsel Energy Focus, Inc. 32000 Aurora Road, Suite B Solon, Ohio 44139 Re:Energy Focus, Inc. Form S-3 File No. 333-265685 Filed June 17, 2022 Dear Mr. Warren: 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 Alex King at 202-551-8631 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 24, 2022
James Warren
SVP and General Counsel
Energy Focus, Inc.
32000 Aurora Road, Suite B
Solon, Ohio 44139
Re:Energy Focus, Inc.
Form S-3
File No. 333-265685
Filed June 17, 2022
Dear Mr. Warren:
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 Alex King at 202-551-8631 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing