SEC Comment Letter 0000000000-26-005750 to STEM, INC. (STEM)
STEM, INC.
Date: June 8, 2026 · CIK: 0001758766 · Accession: 0000000000-26-005750
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File numbers found in text: 333-296427
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June 8, 2026 Brian Musfeldt Chief Financial Officer Stem, Inc. 1400 Post Oak Boulevard, Suite 560 Houston, TX 77056 Re: Stem, Inc. Registration Statement on Form S-3 Filed June 2, 2026 File No. 333-296427 Dear Brian Musfeldt: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeff Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Eric Scarazzo