SEC Comment Letter for ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375) (OESX) — Aug 1, 2011
ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375)
Date: Aug. 1, 2011 · CIK: 0001409375 · Accession: 0000000000-11-046385
AI Filing Summary & Sentiment
Reasoning
Letter
August 1, 2011 Via US Mail Mr. Scott R. Jensen Chief Financial Officer Orion Energy Systems, Inc. 2210 Woodland Drive Manitowoc, Wisconsin 54220 Re: Orion Energy Systems, Inc. Form 10-K for the fiscal year ended March 31, 2010 Filed June 14, 2010 Form 10-Q for the quarter ended December 31, 2010 Filed February 9, 2010 File No. 1-33887
Dear Jensen: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
Larry Spirgel Assistant Director
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August 1, 2011 Via US Mail Mr. Scott R. Jensen Chief Financial Officer Orion Energy Systems, Inc. 2210 Woodland Drive Manitowoc, Wisconsin 54220 Re: Orion Energy Systems, Inc. Form 10-K for the fiscal year ended March 31, 2010 Filed June 14, 2010 Form 10-Q for the quarter ended December 31, 2010 Filed February 9, 2010 File No. 1-33887 Dear Jensen: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director