SEC Comment Letter 0000000000-24-000589 to SunPower Inc. (SPWR)
SunPower Inc.
Date: Jan. 17, 2024 · CIK: 0001838987 · Accession: 0000000000-24-000589
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File numbers found in text: 333-273820
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United States securities and exchange commission logo
January 17, 2024
Chris Lundell
Chief Executive Officer
Complete Solaria, Inc.
45700 Northport Loop East
Fremont, CA 94538
Re:Complete Solaria, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed December 22, 2023
File No. 333-273820
Dear Chris Lundell:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our September 5, 2023 letter.
Amendment No. 2 to Registration Statement on Form S-1 filed December 22, 2023
General
1.We note your response to prior comment 1. Please also disclose the potential profit the
other selling securityholders will earn based on the current trading price.
Executive Compensation, page 75
2.Please update your compensation disclosure for the fiscal year ended December 31, 2023.
FirstName LastNameChris Lundell
Comapany NameComplete Solaria, Inc.
January 17, 2024 Page 2
FirstName LastName
Chris Lundell
Complete Solaria, Inc.
January 17, 2024
Page 2
Please contact Patrick Fullem at 202-551-8337 or Evan Ewing at 202-551-5920 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Matthew Hemington