<SEC-DOCUMENT>0000924168-19-000028-index.html : 20190411
<SEC-HEADER>0000924168-19-000028.hdr.sgml : 20190411
<ACCEPTANCE-DATETIME>20190411084539
ACCESSION NUMBER:		0000924168-19-000028
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20190405
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20190411
DATE AS OF CHANGE:		20190411

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENERGY FOCUS, INC/DE
		CENTRAL INDEX KEY:			0000924168
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		IRS NUMBER:				943021850
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-36583
		FILM NUMBER:		19742917

	BUSINESS ADDRESS:	
		STREET 1:		32000 AURORA ROAD
		STREET 2:		SUITE B
		CITY:			SOLON
		STATE:			OH
		ZIP:			44139
		BUSINESS PHONE:		4407151300

	MAIL ADDRESS:	
		STREET 1:		32000 AURORA ROAD
		STREET 2:		SUITE B
		CITY:			SOLON
		STATE:			OH
		ZIP:			44139

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIBERSTARS INC /CA/
		DATE OF NAME CHANGE:	19940527
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a20190411item401auditresig.htm
<DESCRIPTION>8-K
<TEXT>
Document 1 - file: a20190411item401auditresig.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex161auditorletteritem40.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
Document 2 - file: ex161auditorletteritem40.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>ex161auditorletteritem40001.jpg
<TEXT>
Document 3 - file: ex161auditorletteritem40001.jpg

</DOCUMENT>
</SEC-DOCUMENT>