SEC Comment Letter for ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375) (OESX) — Mar 5, 2009
ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375)
Date: March 5, 2009 · CIK: 0001409375 · Accession: 0000000000-09-011429
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Reasoning
File numbers found in text: 001-33887
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 March 5, 2009 Via U.S. Mail and facsimile to (920) 482-1917 Mr. Neal R. Verfuerth President and CEO Orion Energy Systems, Inc. 1204 Pilgrim Road Plymouth, WI 53073 Re: Orion Energy Systems, Inc. Form 10-K for the fiscal year ended March 31, 2008 Filed June 27, 2008 File No. 001-33887
Dear Mr. Verfuerth: We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , / s / R o b e r t B a r t e l m e s f o r L a r r y S p i r g e l A s s i s t a n t D i r e c t o r
cc: via facsimile to (414) 297-4900
Steven R. Barth, Esq. Foley & Lardner LLP
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
March 5, 2009 Via U.S. Mail and facsimile to (920) 482-1917
Mr. Neal R. Verfuerth President and CEO Orion Energy Systems, Inc. 1204 Pilgrim Road Plymouth, WI 53073
Re: Orion Energy Systems, Inc.
Form 10-K for the fiscal year ended March 31, 2008
Filed June 27, 2008
File No. 001-33887
Dear Mr. Verfuerth:
We have completed our review of your Form 10-K and have no further comments
at this time. S i n c e r e l y , / s / R o b e r t B a r t e l m e s f o r L a r r y S p i r g e l A s s i s t a n t D i r e c t o r
cc: via facsimile to (414) 297-4900
Steven R. Barth, Esq. Foley & Lardner LLP