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Correspondence 0001213900-26-013403 from SunPower Inc. (SPWR)

SunPower Inc.
Date: Feb. 6, 2026 · CIK: 0001838987 · Accession: 0001213900-26-013403

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File numbers found in text: 333-293093

Date
February 6, 2026
Author
Chief Legal Officer
Form
CORRESP
Company
SunPower Inc.

Letter

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 January 30, 2026

File No. 333-293093

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.

Show Raw Text
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 January 30, 2026

 File No. 333-293093

 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