Correspondence 0001493152-22-035999 from ISUN, INC. (ISUNQ) (CIK 0001634447)
ISUN, INC. (ISUNQ) (CIK 0001634447)
Date: Dec. 20, 2022 · CIK: 0001634447 · Accession: 0001493152-22-035999
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File numbers found in text: 333-268678
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CORRESP
1
filename1.htm
December
20, 2022
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Thomas Jones, Esq.
Re:
iSun,
Inc.
Registration Statement
on Form S-3 (File No. 333-268678)
Dear
Mr. Jones:
This
letter is sent on behalf of iSun, Inc. (the “Company”) in connection with the above-referenced Registration Statement on
Form S-3 (the “Registration Statement”) filed with the Securities and Exchange Commission (the “Commission”)
by the Company pursuant to the Securities Act of 1933, as amended (the “Securities Act”). Pursuant to Rule 461 promulgated
under the Securities Act, the Company hereby requests that the effective date of the Registration Statement be accelerated to 4:30 p.m.,
Eastern Standard Time, on Friday, December 23, 2022, or as soon thereafter as practicable.
The
Company hereby acknowledges that:
should
the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose
the Commission from taking any action with respect to the Registration Statement;
the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does
not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
the
Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
Please
contact H. Kenneth Merritt, Jr., Esq., of Merritt & Merritt at (802) 658-7830 with any questions you may have concerning this request.
In addition, please notify Mr. Merritt when the request for acceleration has been granted.
Sincerely,
iSUN,
INC.
By:
/s/
Jeffrey Peck
Name:
Jeffrey
Peck
Title:
President
and CEO
cc:
H. Kenneth Merritt, Jr, Esq., Merritt & Merritt
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