November 13, 2023

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

Attn:	Ronald (Ron) Alper
	Pam Howell
	Ameen Hamady
	Jennifer Monick

 

Re:	SolarMax Technology, Inc.
	Registration Statement on Form S-1, as amended
	File No. 333-266206
	Withdrawal of Request for Acceleration of Effectiveness

Ladies and Gentlemen:

As representative of the several underwriters of the proposed offering of shares of common stock of SolarMax Technology, Inc. (the “Company”), we hereby withdraw our prior letter to join the Company’s request for acceleration of the above-referenced Registration Statement, dated November 9, 2023.

[Signature Page Follows]

Sincerely,
Kingswood, a division of Kingswood Capital Partners, LLC
By:	/s/ Tyler Bashaw
Name:	Tyler Bashaw
Title:	Director

[Signature Page to Withdrawal of Acceleration Request]