0001144204-18-049878.txt : 20181019 0001144204-18-049878.hdr.sgml : 20181019 20180918171656 ACCESSION NUMBER: 0001144204-18-049878 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Real Goods Solar, Inc. CENTRAL INDEX KEY: 0001425565 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] IRS NUMBER: 261851813 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 110 16TH STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-222-3600 MAIL ADDRESS: STREET 1: 110 16TH STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm

September 18, 2018

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sergio Chinos

Staff Attorney

Division of Corporation Finance

Office of Manufacturing and Construction

Re:

Real Goods Solar, Inc.

Registration Statement on Form S-3

Filed September 7, 2018

File No. 333-227238

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Real Goods Solar, Inc. hereby requests that the effective date of the above-captioned registration statement be accelerated to 4:00 p.m. EDT, on September 20, 2018, or as soon as practicable thereafter.

If you have any further questions or comments, please do not hesitate to contact me. Thank you.

Regards,

/s/Alan Fine

Alan Fine

Chief Financial Officer and Treasurer