ORION ENERGY SYSTEMS, INC.
2210 Woodland Drive
Manitowoc, Wisconsin 54220
March 9, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gregory Herbers
| Re: | Orion Energy Systems, Inc. |
Registration Statement on Form S-3 (Registration No. 333-270197)
Mr. Herbers:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Orion Energy Systems, Inc., hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:00 p.m., eastern time, on March 10, 2023, or as soon as practicable thereafter. | ||
| Very truly yours, | ||
| ORION ENERGY SYSTEMS, INC. | ||
| By: | /s/ J. Per Brodin | |
| J. Per Brodin | ||
| Chief Financial Officer | ||
