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                               December 22, 2020

       Philip A. Garton
       Chief Financial Officer
       Shoals Technologies Group, Inc.
       1400 Shoals Way
       Portland, TN 37148

                                                        Re: Shoals Technologies
Group, Inc.
                                                            Amendment 1 to
Draft Registration Statement on Form S-1
                                                            Submitted December
11, 2020
                                                            CIK 0001831651

       Dear Dr. Garton:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment we may ask you to provide us information so that
we may better
       understand your disclosure.

               Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe that our comment applies to your facts and
circumstances or do
       not believe that an amendment is appropriate, please tell us why in your
response.

             After reviewing the information that you provide in response to
the comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment 1 to Draft Registration Statement submitted December 11, 2020

       Our certificate of incorporation will also provide that the Court of
Chancery...will be the
       exclusive forum..., page 49

   1.                                                   We note your revisions
in response to comment 3. Notwithstanding the disclaimer that
                                                        applicability of the
choice of forum provision in your certificate of incorporation is limited
                                                        to the extent permitted
by law, remove the statement "we believe," and revise the
                                                        disclosure to make
clear whether the exclusive forum provision in your certificate of
                                                        incorporation applies
to actions arising under the Securities Act or the Exchange Act. If
                                                        the provision applies
to Securities Act claims, revise the disclosure to state that there is
                                                        uncertainty on whether
a court would enforce the provision and that investors cannot
                                                        waive compliance with
the federal securities laws and their rules and regulations. If the
 Philip A. Garton
Shoals Technologies Group, Inc.
December 22, 2020
Page 2
      provision does not apply to actions arising under the Securities Act or
the Exchange Act,
      ensure that the exclusive forum provision in your certificate of
incorporation states this
      clearly. We may have further comment after you file by amendment your
certificate of
      incorporation as an exhibit.
        You may contact Charles Eastman, Staff Accountant, at (202) 551-3794 or
Jean C. Yu,
Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding
comments on the
financial statements and related matters. Please contact Edward M. Kelly,
Senior Counsel, at
(202) 551-3728 or Erin M. Purnell, Senior Counsel, at (202) 551-3454 with any
other questions.



                                                           Sincerely,
FirstName LastNamePhilip A. Garton
                                                           Division of
Corporation Finance
Comapany NameShoals Technologies Group, Inc.
                                                           Office of
Manufacturing
December 22, 2020 Page 2
cc:       Joshua N. Korff, P.C.
FirstName LastName