SEC Comment Letter 0000000000-26-000824 to SunPower Inc. (SPWR)
SunPower Inc.
Date: Jan. 27, 2026 · CIK: 0001838987 · Accession: 0000000000-26-000824
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292713
Letter
January 20, 2026 Thurman J. Rodgers Chief Executive Officer SunPower Inc. 45700 Northport Loop East Fremont, CA 94538 Re:SunPower Inc. Registration Statement on Form S-1 Filed January 14, 2026 File No. 333-292713 Dear Thurman J. Rodgers: 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 Pearlyne Paulemon at 202-551-8714 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Michael Penney
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January 20, 2026
Thurman J. Rodgers
Chief Executive Officer
SunPower Inc.
45700 Northport Loop East
Fremont, CA 94538
Re:SunPower Inc.
Registration Statement on Form S-1
Filed January 14, 2026
File No. 333-292713
Dear Thurman J. Rodgers:
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 Pearlyne Paulemon at 202-551-8714 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Michael Penney