April 26, 2019 Alan Fine Chief Financial Officer and Chief Administrative Officer Real Goods Solar, Inc. 110 16th Street, 3rd Floor Denver, Colorado 80202 Re: Real Goods Solar, Inc. Registration Statement on Form S-1 Filed April 15, 2019 File No. 333-230885 Dear Mr. Fine: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate McHale at (202) 551-3464 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction