United States securities and exchange commission logo





                          October 8, 2020

       Jeffrey Peck
       President and Chief Executive Officer
       The Peck Company Holdings, Inc.
       4050 Williston Road, #511
       South Burlington, Vermont 05403

                                                        Re: The Peck Company
Holdings, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed October 1,
2020
                                                            File No. 333-249183

       Dear Mr. Peck:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Sherry
Haywood, Staff Attorney at (202) 551-3345 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing