SEC Comment Letter 0000000000-22-013326 to SPRUCE POWER HOLDING CORP (SPRU) (CIK 0001772720) (SPRU)
SPRUCE POWER HOLDING CORP (SPRU) (CIK 0001772720)
Date: Dec. 12, 2022 · CIK: 0001772720 · Accession: 0000000000-22-013326
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File numbers found in text: 001-38971
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United States securities and exchange commission logo
December 12, 2022
Donald Klein
Chief Financial Officer
Spruce Power Holding Corporation
47000 Liberty Drive
Wixom, MI 48393
Re:Spruce Power Holding Corporation
Form 10-K for the Year Ended December 31, 2021
Form 10-Q for the Quarter Ended September 30, 2022
Form 8-K furnished November 9, 2022
File No. 001-38971
Dear Donald Klein:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing