-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HwkRFkazdkTWZcIPTzYpZJS/K7/pqLXeDN8DVfg6tgbehtBLPzZGyQtCDT0OqY4G ktvmXa5N+zWbfCs3hjuirA== 0001144204-07-050491.txt : 20071113 0001144204-07-050491.hdr.sgml : 20071112 20070921104348 ACCESSION NUMBER: 0001144204-07-050491 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070921 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 CITY: SOLON STATE: OH ZIP: 44139 BUSINESS PHONE: 5104900719 MAIL ADDRESS: STREET 1: 32000 AURORA ROAD CITY: SOLON STATE: OH ZIP: 44139 FORMER COMPANY: FORMER CONFORMED NAME: FIBERSTARS INC /CA/ DATE OF NAME CHANGE: 19940527 CORRESP 1 filename1.htm Unassociated Document
 
ENERGY FOCUS, INC.
32000 Aurora Road
Solon, Ohio 44139

September 21, 2007

U.S. Securities and Exchange Commission
Washington, D.C. 20549

Re:
Energy Focus, Inc.
 
Post-Effective Amendment No. 2 to Registration Statement on Form S-3
 
Filed August 31, 2007
 
File No. 333-108083

Ladies and Gentlemen:

Energy Focus, Inc. hereby acknowledges that:

·
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Energy Focus, Inc. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·
Energy Focus, Inc. may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call me at 440.715.1300 with any questions.
 
Very truly yours,

Energy Focus, Inc.

/s/ John M. Davenport
John M. Davenport
Chief Executive Officer


 
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