SEC Comment Letter for ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375) (OESX) — Mar 3, 2017
ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375)
Date: March 3, 2017 · CIK: 0001409375 · Accession: 0000000000-17-007186
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Reasoning
File numbers found in text: 333-216324
Letter
Mail Stop 3720 March 3, 2017 John H. Scribante Chief Executive Officer Orion Energy Systems , Inc. 2210 Woodland Drive Manitowoc, Wisconsin 54220
Re: Orion Energy Systems , Inc. Registration Statement on Form S-3 Filed February 28 , 2017 File No. 333-216324
Dear Mr. Scribante :
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 Gregory Dundas, Attorney -Advisor, at (202) 551 -3436 with any quest ions.
Sincerely,
/s/ Celeste M. Murphy for
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Mail Stop 3720 March 3, 2017 John H. Scribante Chief Executive Officer Orion Energy Systems , Inc. 2210 Woodland Drive Manitowoc, Wisconsin 54220 Re: Orion Energy Systems , Inc. Registration Statement on Form S-3 Filed February 28 , 2017 File No. 333-216324 Dear Mr. Scribante : 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 Gregory Dundas, Attorney -Advisor, at (202) 551 -3436 with any quest ions. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director AD Office 11 - Telecommunications cc: Steven R. Barth , Esq.