0000924168-22-000004.txt : 20220208 0000924168-22-000004.hdr.sgml : 20220208 20220105121831 ACCESSION NUMBER: 0000924168-22-000004 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220105 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: CORRESP 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 CORRESP 1 filename1.htm Document


January 5, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

Re: Energy Focus, Inc.
Registration Statement on Form S-3 (Registration No. 333-261906)
Ladies and Gentlemen:
On behalf of Energy Focus, Inc. (“Energy Focus”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-3 (File No. 333-261906) of Energy Focus be declared effective at 5:00 p.m., New York City time, on Friday, January 7, 2022, or as soon thereafter as practicable. Energy Focus respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours,
ENERGY FOCUS, INC.


By: _/s/ Tod A. Nestor        
Name: Tod A. Nestor
Title: Chief Operating Officer and Chief
Financial Officer

cc: Michael J. Solecki, Esq.