October 15, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Jay Ingram | |||
Erin Jaskot | ||||
Rufus Decker | ||||
Nudrat Salik | ||||
| Re: | SolarCity Corporation | |||
Registration Statement on Form S-1 (File No. 333-189404) | ||||
Acceleration Request | ||||
Requested Date: October 15, 2013 | ||||
Requested Time: 4:01 P.M. Eastern Time | ||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SolarCity Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-189404) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) (the “Registration Statement Acceleration Request”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Steven V. Bernard at (650) 320-4658.
In connection with the Registration Statement Acceleration Request, the Company hereby acknowledges that:
Securities and Exchange Commission
October 15, 2013
Page 2
| • | should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
[Signature page follows]
* * * *
Sincerely,
SOLARCITY CORPORATION
/s/ Lyndon R. Rive
Lyndon R. Rive
Chief Executive Officer
| cc: | Lyndon R. Rive, SolarCity Corporation | |||
Robert D. Kelly, SolarCity Corporation | ||||
SolarCity Corporation. | ||||
Steven V. Bernard | ||||
Wilson Sonsini Goodrich & Rosati, P.C. | ||||
