SEC Comment Letter 0000000000-23-013356 to Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077) (EOSE)
Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077)
Date: Dec. 7, 2023 · CIK: 0001805077 · Accession: 0000000000-23-013356
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File numbers found in text: 333-275863
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United States securities and exchange commission logo
December 7, 2023
Nathan Kroeker
Chief Financial Officer
Eos Energy Enterprises, Inc.
3920 Park Avenue
Edison, New Jersey 08820
Re:Eos Energy Enterprises, Inc.
Registration Statement on Form S-3
Filed December 1, 2023
File No. 333-275863
Dear Nathan Kroeker:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael Kaplan