CREDIT SUISSE FIRST BOSTON LLC
November 14, 2005
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | SunPower Corporation Registration on Form S-1 (File No. 333-127854) |
| Acceleration Request |
Gentlemen:
Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby join in the request of SunPower Corporation (the “Company”) that the effective date for the above-referenced registration statement be accelerated so that it may become effective at 4:00 p.m. (Eastern Standard Time), on November 16, 2005, or at such other time as may be orally requested.
Pursuant to Rule 460 under the Securities Act, we advise you that copies of the preliminary prospectus, dated October 31, 2005, relating to the above-referenced offering have been distributed as follows:
N.A.S.D. | 1 | |
Nasdaq | 1 | |
Prospective Underwriters | 9,307 | |
Institutional Investors | 981 | |
Others | 12 | |
| 10,302 |
Very truly yours,
CREDIT SUISSE FIRST BOSTON LLC
| By: | /S/ C. CULLOM DAVIS | |
| Name: | C. CULLOM DAVIS | |
| Title: | DIRECTOR | |
