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SEC Company Response from ORION ENERGY SYSTEMS, (OESX) — Mar 10, 2020

ORION ENERGY SYSTEMS, INC.
Date: March 10, 2020 · CIK: 0001409375 · Accession: 0001193125-20-068478

AI Filing Summary & Sentiment

File numbers found in text: 333-236837

Date
March 10, 2020
Author
Not clearly detected
Form
CORRESP
Company
ORION ENERGY SYSTEMS, INC.

Letter

ORION ENERGY SYSTEMS, INC.

2210 Woodland Drive

Manitowoc, Wisconsin 54220

March 10, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Thomas Jones

Re: Orion Energy Systems, Inc.

Registration Statement on Form S-3 (Registration No. 333-236837)

Mr. Jones:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Orion Energy Systems, Inc., hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:00 p.m., eastern time, on March 12, 2020, or as soon as practicable thereafter.

Very truly yours,
ORION ENERGY SYSTEMS, INC.

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CORRESP
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CORRESP

 ORION ENERGY SYSTEMS, INC.

2210 Woodland Drive

Manitowoc, Wisconsin 54220

March 10, 2020

 VIA EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attention: Thomas Jones

Re:
 Orion Energy Systems, Inc.

Registration Statement on Form S-3 (Registration No. 333-236837)

 Mr. Jones:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Orion Energy Systems, Inc., hereby requests that
the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:00 p.m., eastern time, on March 12, 2020, or as soon as practicable thereafter.

Very truly yours,

ORION ENERGY SYSTEMS, INC.

By:

/s/ William T. Hull

William T. Hull

Chief Financial Officer