CORRESP 1 filename1.htm solarmax_corresp.htm

 

SOLARMAX TECHNOLOGY, INC.

3080 12th Street

Riverside, California 92507

 

November 9, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549    

  

 

Re:

 

SolarMax Technology, Inc.

 

 

 

Registration Statement on Form S-1

 

 

 

File No. 333-266206

 

Ladies and Gentlemen:

  

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SolarMax Technology, Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern time on Monday, November 13, 2023, or as soon as thereafter practicable.

  

  Very truly yours,
       
/s/ David Hsu

 

 

David Hsu

 
   

Chief Executive Officer

 

 

cc:

 

Ellenoff Grossman & Schole LLP