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                              January 12, 2021

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

                                                        Re: Shoals Technologies
Group, Inc.
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form S-1
                                                            Filed December 30,
2020
                                                            File No. 333-251830

       Dear Dr. Garton:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Prospectus Summary
       Our Growth Strategy, page 8

   1.                                                   We note your disclosure
that some conventional homerun EBOS products installed in
                                                        existing projects are
failing prior to their expected life, and that EBOS failures pose
                                                        significant safety
risks. Please consider including disclosure in Risk Factors regarding the
                                                        possible risks related
to such failures, or explain to us why you have concluded that such
                                                        disclosure is not
warranted.
 Philip A. Garton
FirstName  LastNamePhilip
                    Group,A. Garton
Shoals Technologies        Inc.
Comapany
January 12,NameShoals
            2021        Technologies Group, Inc.
January
Page  2 12, 2021 Page 2
FirstName LastName
Executive Compensation, page 116

2.       Please update your executive compensation disclosure to reflect the
last completed
         fiscal year. Refer to Item 402(c) of Regulation S-K.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Charles Eastman at 202-551-3794 or Jean Yu at
202-551-3305 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Erin Purnell at 202-551-3454 or Jay Ingram at 202-551-3397 with any
other questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing
cc:      Joshua N. Korff, P.C.