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                           December 8, 2022

       Jeffrey Peck
       Chief Executive Officer
       ISUN, INC.
       400 Avenue D, Suite 10
       Williston, Vermont 05495

                                                        Re: ISUN, INC.
                                                            Registration
Statement on Form S-3
                                                            Filed on December
5, 2022
                                                            File No. 333-268678

       Dear Jeffrey 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 Bradley
Ecker at (202) 551-4987 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing