July 15, 2010
FILED VIA EDGAR
Jay Ingram, Esq.
Legal Branch Chief
United States Securities & Exchange Commission
100 F Street, N.E., Stop 4631
Washington, DC 20549
Re: Acorn Energy, Inc. (File No. 1-33886)
Dear Mr. Ingram:
Per our telephone call on July 13, 2010, this letter will memorialize the extension to July 30, 2010 of the date by which Acorn Energy, Inc. must file its response to the Commission’s letter dated July 2, 2010 (File No. 1-33886). Thank you for your consideration in granting the extension.
Best regards.
Very truly yours,
ACORN ENERGY, INC.
/s/ Joe B. Cogdell, Jr.
Joe B. Cogdell, Jr.
Vice President, General Counsel & Secretary
JBCjr/jas
11707 Steele Creek Road, Charlotte, NC 28273 www.acornenergy.com Tel: (704) 827-8933 Fax: (704) 827-8935