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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

AI Filing Summary & Sentiment

File numbers found in text: 333-268678

Date
Dec. 20, 2022
Author
iSUN
Form
CORRESP
Company
ISUN, INC. (ISUNQ) (CIK 0001634447)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 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.

Show Raw Text
CORRESP
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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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