SEC Comment Letter for Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077) (EOSE) — Apr 9, 2026
Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077)
Date: April 9, 2026 · CIK: 0001805077 · Accession: 0000000000-26-003595
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39291
Letter
April 9, 2026 Nathan Kroeker Interim Chief Financial Officer Eos Energy Enterprises, Inc. 3920 Park Avenue Edison, New Jersey 08820 Re:Eos Energy Enterprises, Inc. Form 10-K for the Year Ended December 31, 2025 File No. 001-39291 Dear Nathan Kroeker: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended December 31, 2025 Notes to the Financial Statements Note 13. Borrowings, page 84 We note your disclosure on page 74 that in November 2025, the Company settled $200,000 aggregate principal amount of the $250,000 outstanding May 2025 Convertible Notes for $564,648 and that the settlement was accounted for as an induced conversion in accordance with ASC 470-20 Debt with Conversion and Other Options. We also note that the induced conversion resulted in the recognition of an inducement expense of $63,471. Please explain to us how you calculated or determined the amount of the inducement expense and amount recognized as a reduction to additional paid in capital, and explain to us your basis for that accounting. Also, in accordance with the guidance in ASC 470-20-50-1E, please tell us and revise to disclose in future filings, any changes to conversion or exercise prices that occurred during the year.
1.
April 9, 2026 Page 2
In closing, 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 Claire Erlanger at 202-551-3301 or Kevin Woody at 202-551-3629 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Michael Silberman
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April 9, 2026
Nathan Kroeker
Interim Chief Financial Officer
Eos Energy Enterprises, Inc.
3920 Park Avenue
Edison, New Jersey 08820
Re:Eos Energy Enterprises, Inc.
Form 10-K for the Year Ended December 31, 2025
File No. 001-39291
Dear Nathan Kroeker:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Year Ended December 31, 2025
Notes to the Financial Statements
Note 13. Borrowings, page 84
We note your disclosure on page 74 that in November 2025, the Company settled
$200,000 aggregate principal amount of the $250,000 outstanding May 2025 Convertible
Notes for $564,648 and that the settlement was accounted for as an induced conversion
in accordance with ASC 470-20 Debt with Conversion and Other Options. We also note
that the induced conversion resulted in the recognition of an inducement expense of
$63,471. Please explain to us how you calculated or determined the amount of the
inducement expense and amount recognized as a reduction to additional paid in capital,
and explain to us your basis for that accounting. Also, in accordance with the guidance in
ASC 470-20-50-1E, please tell us and revise to disclose in future filings, any changes to
conversion or exercise prices that occurred during the year.
1.
April 9, 2026
Page 2
In closing, 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 Claire Erlanger at 202-551-3301 or Kevin Woody at 202-551-3629 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Michael Silberman