TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 19, 2022 Gregg Felton Co-Chief Executive Officer and Director Altus Power, Inc. 2200 Atlantic Street 6th Floor Stamford, Connecticut 06902 Lars Norell Co-Chief Executive Officer and Director Altus Power, Inc. 2200 Atlantic Street 6th Floor Stamford, Connecticut 06902 Re: Altus Power, Inc. Registration Statement on Form S-1 Filed January 10, 2022 File No. 333-262072 Dear Mr. Felton: 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 Arthur Tornabene-Zalas at 202-551-3162 or Loan Lauren Nguyen, Legal Branch Chief, at 202-551-3642 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Carl Marcellino, Esq.