SEC Comment Letter for ORION ENERGY SYSTEMS, (OESX) — Mar 9, 2020
ORION ENERGY SYSTEMS, INC.
Date: March 9, 2020 · CIK: 0001409375 · Accession: 0000000000-20-002114
AI Filing Summary & Sentiment
File numbers found in text: 333-236837
Letter
March 9, 2020 Michael W. Altschaefl 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 March 2, 2020 File No. 333-236837 Dear Mr. Altschaefl: 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Steven R. Barth, Esq.
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March 9, 2020
Michael W. Altschaefl
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 March 2, 2020
File No. 333-236837
Dear Mr. Altschaefl:
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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Steven R. Barth, Esq.