July 19, 2017
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long
Assistant Director
Division of Corporation Finance
Re: | Real Goods Solar, Inc. |
Registration Statement on Form S-3 | |
Filed February 9, 2017 | |
File No. 333-215985 |
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. (the “Company”) hereby requests that the effective date of the above-captioned registration statement (the “Registration Statement”) be accelerated to 3:00 p.m. EDT, on July 21, 2017, 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
Principal Financial Officer and Treasurer