SEC Comment Letter for ORION ENERGY SYSTEMS, (OESX) — Mar 11, 2026
ORION ENERGY SYSTEMS, INC.
Date: March 11, 2026 · CIK: 0001409375 · Accession: 0000000000-26-002478
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294101
Letter
Re: ORION ENERGY SYSTEMS, INC. Registration Statement on Form S-3 Filed March 6, 2026 File No. 333-294101 Dear Sally A. Washlow:
March 11, 2026
Sally A. Washlow Chief Executive Officer ORION ENERGY SYSTEMS, INC. 2210 Woodland Drive Manitowoc, Wisconsin 54220
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Garrett F. Bishop
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 11, 2026 Sally A. Washlow 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 6, 2026 File No. 333-294101 Dear Sally A. Washlow: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Garrett F. Bishop </TEXT> </DOCUMENT>