Correspondence 0001213900-26-013402 from SunPower Inc. (SPWR)
SunPower Inc.
Date: Feb. 6, 2026 · CIK: 0001838987 · Accession: 0001213900-26-013402
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File numbers found in text: 333-293156
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CORRESP 1 filename1.htm SUNPOWER INC. 45700 Northport Loop East Fremont, CA 94538 February 6, 2026 Via Edgar U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Pam Howell Re: SunPower Inc. Registration Statement on Form S-1 Filed on February 3, 2026 File No. 333-293156 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 February 10, 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