3903 Centerville Road, Wilmington, Delaware 19807
Phone: (302) 656-1707 Fax: (302) 656-1703
August 10, 2012
FILED VIA EDGAR
Rufus Decker
Accounting Branch Chief
United States Securities & Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Acorn Energy, Inc. (the “Company”) (File No. 1-33886)
Dear Mr. Decker:
Further to the communications between our outside counsel and the Staff on August 10, 2012, this letter will memorialize the extension to September 4, 2012 of the date by which the Company must file its response to the Commission’s letter dated August 6, 2012. The Company’s need for additional time to respond to the Commission’s letter results from vacation schedules of senior staff of the Company, including the Chief Financial Officer who has primary responsibility for preparing the Company’s response. Thank you for your consideration in granting the extension.
Best regards.
Very truly yours,
ACORN ENERGY, INC.
/s/ Heather K. Mallard
Heather K. Mallard
Vice President, General Counsel & Secretary