Correspondence 0001213900-26-006091 from SunPower Inc. (SPWR)

SunPower Inc.
Date: Jan. 21, 2026 · CIK: 0001838987 · Accession: 0001213900-26-006091

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File numbers found in text: 333-292713

Date

January 21, 2026

Author

Chief Legal Officer

Form

CORRESP

Company

SunPower Inc.

Letter

SUNPOWER INC.

45700 Northport Loop East

Fremont, CA 94538

January 21, 2026

Via Edgar

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pearlyne Paulemon

Re: SunPower Inc.

Form S-1 on Form S-3

Filed on January 13, 2026

File No. 333-292713

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the same will become effective on January 23, 2026 at 4:00 p.m., Eastern Standard Time, or as soon thereafter as is practicable.

Please contact Michael Penney of Arnold & Porter Kaye Scholer LLP via telephone at (212) 836-7426 or via e-mail (michael.penney@arnoldporter.com) with any questions and please notify him when this request for acceleration has been granted.

Very truly yours,
SUNPOWER INC.

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CORRESP
 1
 filename1.htm

 SUNPOWER INC.

 45700 Northport Loop East

 Fremont, CA 94538

 January 21, 2026

 Via Edgar

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Pearlyne Paulemon

 Re:
 SunPower Inc.

 Form S-1 on Form S-3

 Filed on January 13, 2026

 File No. 333-292713

 Ladies and Gentlemen:

 In accordance with Rule 461
under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration
Statement on Form S-1 be accelerated so that the same will become effective on January 23, 2026 at 4:00 p.m., Eastern Standard Time, or
as soon thereafter as is practicable.

 Please contact Michael Penney
of Arnold & Porter Kaye Scholer LLP via telephone at (212) 836-7426 or via e-mail (michael.penney@arnoldporter.com)
with any questions and please notify him when this request for acceleration has been granted.

 Very truly yours,

 SUNPOWER INC.

 By:
 /s/ Nicholas
 Wenker

 Name:
 Nicholas Wenker

 Title:
 Chief Legal Officer

SecProbe.io