SPI ENERGY CO., LTD.
#1128, 11/F, No. 52 Hung To Road
Kwun Tong, Kowloon
Hong Kong S.A.R.
September 29, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| RE: | SPI Energy Co., Ltd. (the “Company”) | |
| Registration Statement on Form F-3 | ||
| File No. 333-240289 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00AM on September 30, 2020, or as soon thereafter as is practicable.
Please advise the undersigned at +1 408-919-8000 or via email at denton.peng@spigroups.com when the order permitting such Registration Statement to become effective is issued.
| Very truly yours, | |
| SPI Energy Co., Ltd. | |
| By: /s/ Xiaofeng Peng | |
| Name: Xiaofeng Peng | |
| Title: Chief Executive Officer | |
| cc: | Giovanni Caruso, Esq., Loeb & Loeb LLP (telephone (212) 407-4000) |
