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                             March 26, 2021

       Mehgan Peetz
       Chief Legal Officer
       Shoals Technologies Group, Inc.
       1400 Shoals Way
       Portland, TN 37148

                                                        Re: Shoals Technologies
Group, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted on March
19, 2021
                                                            CIK No. 0001831651

       Dear Ms. Peetz :

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Anne
McConnell at 202-551-3709 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Manufacturing