SPI Energy Co., Ltd. |
7F/A Block, 1st Building, Jinqi Plaza |
No. 2145 Jinshajiang Road, Putuo District |
Shanghai, P.R. China |
September 30, 2016
Via EDGAR
Martin James, Senior Assistant Chief Accountant
Eric Atallah, Assistant Chief Accountant
Kate Tillan, Assistant Chief Accountant
Heather Percival
Timothy Buchmiller
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: SPI Energy Co., Ltd. (the “Company”)
Form 20-F for the Fiscal Year Ended December 31, 2015 (the “2015 20-F”)
Filed May 17, 2016
File No. 001-37678
Dear Mr. James, Mr. Atallah, Ms. Tillan, Ms. Percival and Mr. Buchmiller:
The Company has received the letter dated September 16, 2016 from the staff of the Securities and Exchange Commission regarding the Company’s 2015 20-F. The Company would like to request an extension to the deadline for responding to the letter. The Company will provide its response to the letter via EDGAR as soon as possible, and in any event no later than October 14, 2016.
If you have any additional questions or comments regarding the 2015 20-F, please contact the undersigned at +86 21 8012 9001 or the Company’s U.S. counsel, Z. Julie Gao and Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +852 3740-4863 and +852 3740-4835, respectively.
| Very truly yours, |
|
|
| /s/ Tairan Guo |
| Tairan Guo |
| Interim Chief Financial Officer |
cc: Xiaofeng Peng, Chief Executive Officer, SPI Energy Co., Ltd.
Jamie Zhang, General Counsel, SPI Energy Co., Ltd.
Z. Julie Gao, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP
John Fung, Partner, KPMG Huazhen LLP
