SEC Comment Letter for Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077) (EOSE) — May 5, 2026
Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077)
Date: May 5, 2026 · CIK: 0001805077 · Accession: 0000000000-26-004578
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File numbers found in text: 001-39291
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May 5, 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 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
cc: Michael Silberman