SPI Energy Co., Ltd.
#1128, 11/F, No. 52 Hung To Road
Kwun Tong, Kowloon
Hong Kong SAR, China
Via Edgar
October 25, 2021
Eiko Yaoita Pyles
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | SPI Energy Co., Ltd. |
| Form 20-F for the Fiscal Year Ended December 31, 2020 | |
| Filed April 29, 2021 | |
| File No. 001-37678 |
Dear Ms. Pyles:
SPI Energy Co., Ltd. (the “Company”) is in receipt of the Staff’s letter dated September 22, 2021 relating to its annual report referenced above. While the Company is endeavoring to respond to the Staff’s comments in a timely manner, we are respectfully requesting to extend the time by which the Company must respond to the comments until November 1, 2021. Due to various factors, including additional time needed to thoroughly review the Staff’s comments, together with the Company’s annual report with our internal accounting team and with our auditor and legal advisors, we require this additional time to respond.
Please feel free to contact me at +1 (916) 622 5531 with any questions or concerns in this regard.
| Sincerely, | |
| /s/ Xiaofeng Peng | |
| Xiaofeng Peng | |
| Chief Executive Officer |
