ORION ENERGY SYSTEMS, INC.
2210 Woodland Drive
Manitowoc, Wisconsin 54220
March 3, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gregory Dundas
Re: | Orion Energy Systems, Inc. |
Registration Statement on FormS-3 (Registration No. 333-216324) |
Mr. Dundas:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Orion Energy Systems, Inc., hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 1:00 p.m., central time, on March 8, 2017, or as soon as practicable thereafter.
Very truly yours, | ||
ORION ENERGY SYSTEMS, INC. | ||
By: | /s/ William T. Hull | |
William T. Hull | ||
Chief Financial Officer |