SEC Company Response from ORION ENERGY SYSTEMS, (OESX) — Mar 11, 2026
ORION ENERGY SYSTEMS, INC.
Date: March 11, 2026 · CIK: 0001409375 · Accession: 0001193125-26-102086
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294101
Letter
Re: Orion Energy Systems, Inc. Registration Statement on Form S-3 (Registration No. 333-294101) Ladies and Gentlemen: 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 10:00 a.m., eastern time, on March 16, 2026, or as soon as practicable thereafter.
ORION ENERGY SYSTEMS, INC. 2210 Woodland Drive Manitowoc, Wisconsin 54220 March 11, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
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 11, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Orion Energy Systems, Inc. Registration Statement on Form S-3 (Registration No. 333-294101) Ladies and Gentlemen: 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 10:00 a.m., eastern time, on March 16, 2026, or as soon as practicable thereafter. Very truly yours, ORION ENERGY SYSTEMS, INC. By: /s/ J. Per Brodin J. Per Brodin Chief Financial Officer