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                           June 26, 2023

       Elizabeth Eby
       Chief Financial Officer
       Sunpower Corporation
       1414 Harbour Way South , Suite 1901
       Richmond , California 94804

                                                        Re: Sunpower
Corporation
                                                            Form 10-K for the
year ended January 1, 2023
                                                            Form 10-Q for the
period ended April 2, 2023
                                                            Form 8-K furnished
May 3, 2023
                                                            Response dated June
16, 2023
                                                            File No. 1-34166

       Dear Elizabeth Eby:

              We have reviewed your June 16, 2023 response to our comment
letter 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       June 1, 2023 letter.

       Correspondence dated June 16, 2023

       Form 10-Q for the period ended April 2, 2023
       Item 5: Other Information
       Information concerning certain limited activities related to Iran, page
40

   1.                                                   We note your response
to our prior comment 1 that you will respond by June 30, 2023.
                                                        We will evaluate your
response when provided.
       Form 8-K furnished May 3, 2023
       Exhibit 99.1 Earnings Release
       Reconciliations of GAAP Measures to Non-GAAP Measures, page 14
 Elizabeth Eby
Sunpower Corporation
June 26, 2023
Page 2

2.       We note your response to our comment number 2. In future filings,
please revise to
         remove the adjustments for general operating results of business
divestitures that did not
         meet the criteria for discontinued operations, such as the Hillsboro
facility. As noted in
         our prior comment, excluding normal operating costs related to
businesses that do not
         meet the criteria for being presented as discontinued operations
pursuant to ASC 205-20,
         would represent individually tailored accounting measures. Refer to
Question 100.04 of
         the Non-GAAP Compliance and Disclosure Interpretations. Additionally,
the true-up to
         warranty claims appears to be a continuing obligation of the company,
and to the extent it
         is recorded in cost of sales, appears to represent normal cash
operating expenses which
         should not be adjusted from these Non-GAAP measures. Please revise
your Non-GAAP
         measures in future filings.
      You may contact Charles Eastman at (202) 551-3794 or Claire Erlanger at
(202) 551-
3301 with any questions.



FirstName LastNameElizabeth Eby                               Sincerely,
Comapany NameSunpower Corporation
                                                              Division of
Corporation Finance
June 26, 2023 Page 2                                          Office of
Manufacturing
FirstName LastName