Correspondence 0001193125-23-065598 from ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375) (OESX)
ORION ENERGY SYSTEMS, INC. (OESX) (CIK 0001409375)
Date: March 9, 2023 · CIK: 0001409375 · Accession: 0001193125-23-065598
AI Filing Summary & Sentiment
File numbers found in text: 333-270197
Letter
ORION ENERGY SYSTEMS, INC.
2210 Woodland Drive
Manitowoc, Wisconsin 54220
March 9, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.
Attention: Gregory Herbers
Re: Orion Energy Systems, Inc.
Registration Statement on Form S-3 (Registration No. 333-270197)
Mr. Herbers:
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 10, 2023, or as soon as practicable thereafter.
Very truly yours,
ORION ENERGY SYSTEMS, INC.
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CORRESP 1 filename1.htm CORRESP ORION ENERGY SYSTEMS, INC. 2210 Woodland Drive Manitowoc, Wisconsin 54220 March 9, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Gregory Herbers Re: Orion Energy Systems, Inc. Registration Statement on Form S-3 (Registration No. 333-270197) Mr. Herbers: 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 10, 2023, or as soon as practicable thereafter. Very truly yours, ORION ENERGY SYSTEMS, INC. By: /s/ J. Per Brodin J. Per Brodin Chief Financial Officer