SEC Comment Letter 0000000000-26-005440 to SunPower Inc. (SPWR)
SunPower Inc.
Date: May 28, 2026 · CIK: 0001838987 · Accession: 0000000000-26-005440
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File numbers found in text: 333-296206
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May 28, 2026 Thurman J. Rodgers Chief Executive Officer SunPower Inc. 1403 N. Research Way Orem, UT 84097 Re: SunPower Inc. Registration Statement on Form S-1 Filed May 26, 2026 File No. 333-296206 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 Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael Penney, Esq.