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Correspondence 0001213900-23-094129 from Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077) (EOSE)

Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077)
Date: Dec. 7, 2023 · CIK: 0001805077 · Accession: 0001213900-23-094129

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File numbers found in text: 333-263298

Date
December 7, 2023
Author
Nathan Kroeker
Form
CORRESP
Company
Eos Energy Enterprises, Inc. (EOSE, EOSEW) (CIK 0001805077)

Letter

VIA EDGAR SUBMISSION Division of Corporation Finance Registration Statement on Form S-3 File No. 333-263298 Request for Withdrawal of Acceleration Request

Re: Eos Energy Enterprises, Inc.

Dear Ms. O’Shanick:

Eos Energy Enterprises, Inc. (the “Company”) respectfully withdraws its request for acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 set forth in a letter, dated December 7, 2023, from the Company.

Very truly yours,
Eos Energy Enterprises, Inc.

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CORRESP
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December 7, 2023

VIA EDGAR SUBMISSION

Ms. Jenny O’Shanick

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-3628

    Re:
    Eos Energy Enterprises, Inc.

    Registration Statement on Form S-3

    File No. 333-263298

    Request for Withdrawal of Acceleration Request

Dear Ms. O’Shanick:

Eos Energy Enterprises, Inc.
(the “Company”) respectfully withdraws its request for acceleration of the effectiveness of the above-referenced Registration
Statement on Form S-3 set forth in a letter, dated December 7, 2023, from the Company.

    Very truly yours,

    Eos Energy Enterprises, Inc.

    By:
    /s/ Nathan Kroeker

    Nathan Kroeker,

    Chief Financial Officer