SEC Comment Letter 0000000000-23-006449 to ENERGY FOCUS, INC/DE (EFOI) (CIK 0000924168) (EFOI)
ENERGY FOCUS, INC/DE (EFOI) (CIK 0000924168)
Date: June 15, 2023 · CIK: 0000924168 · Accession: 0000000000-23-006449
AI Filing Summary & Sentiment
File numbers found in text: 333-272604
Letter
United States securities and exchange commission logo June 15, 2023 James Warren General Counsel ENERGY FOCUS, INC/DE 32000 Aurora Road, Suite B Solon, Ohio 44139 Re:ENERGY FOCUS, INC/DE Registration Statement on Form S-3 Filed June 12, 2023 File No. 333-272604 Dear James 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael Solecki
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United States securities and exchange commission logo
June 15, 2023
James Warren
General Counsel
ENERGY FOCUS, INC/DE
32000 Aurora Road, Suite B
Solon, Ohio 44139
Re:ENERGY FOCUS, INC/DE
Registration Statement on Form S-3
Filed June 12, 2023
File No. 333-272604
Dear James 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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael Solecki