SEC Comment Letter 0000000000-23-002257 to ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375) (OESX)
ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375)
Date: March 8, 2023 · CIK: 0001409375 · Accession: 0000000000-23-002257
AI Filing Summary & Sentiment
File numbers found in text: 333-270197
Letter
United States securities and exchange commission logo March 8, 2023 Per Brodin Chief Financial Officer Orion Energy Systems, Inc. 2210 Woodland Drive Manitowoc, Wisconsin 54220 Re:Orion Energy Systems, Inc. Registation Statement on Form S-3 Filed March 1, 2023 File No. 333-270197 Dear Per Brodin: 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 Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Garrett F. Bishop
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United States securities and exchange commission logo
March 8, 2023
Per Brodin
Chief Financial Officer
Orion Energy Systems, Inc.
2210 Woodland Drive
Manitowoc, Wisconsin 54220
Re:Orion Energy Systems, Inc.
Registation Statement on Form S-3
Filed March 1, 2023
File No. 333-270197
Dear Per Brodin:
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 Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Garrett F. Bishop