May 1, 2019
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kate McHale
Staff Attorney
Division of Corporation Finance
Office of Manufacturing and Construction
Re: | Real Goods Solar, Inc. Registration Statement on Form S-1 Filed April 15, 2019 File No. 333- 230885 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Real Goods Solar, Inc. hereby requests that the effective date of the above-captioned registration statement be accelerated to 4:00 p.m. EDT, on May 3, 2019, or as soon as practicable thereafter.
If you have any further questions or comments, please do not hesitate to contact me. Thank you.
Regards,
/s/Alan Fine
Alan Fine
Chief Financial Officer and Treasurer