<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">

	<schemaVersion>X0202</schemaVersion>
<headerData>
		<submissionType>SCHEDULE 13G/A</submissionType>
		<previousAccessionNumber>0001062993-16-007145</previousAccessionNumber>
		<filerInfo>
			<filer>
				<filerCredentials>
					<cik>0001342857</cik>
					<ccc>XXXXXXXX</ccc>
				</filerCredentials>
			</filer>
			<liveTestFlag>LIVE</liveTestFlag>


		</filerInfo>
	</headerData>
	<formData>
		<coverPageHeader>
			<amendmentNo>12</amendmentNo>
			<securitiesClassTitle>Common Stock, no par value</securitiesClassTitle>
			<eventDateRequiresFilingThisStatement>07/02/2026</eventDateRequiresFilingThisStatement>
			<issuerInfo>
				<issuerCik>0001409375</issuerCik>
				<issuerName>Orion Energy Systems, Inc.</issuerName>
					<issuerCusips>
						<issuerCusipNumber>686275108</issuerCusipNumber>
					</issuerCusips>
				<issuerPrincipalExecutiveOfficeAddress>
					<com:street1>2210 Woodland Drive</com:street1>
					<com:city>Manitowoc</com:city>
					<com:stateOrCountry>WI</com:stateOrCountry>
					<com:zipCode>54220</com:zipCode>
				</issuerPrincipalExecutiveOfficeAddress>
			</issuerInfo>
			<designateRulesPursuantThisScheduleFiled>
				<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
			</designateRulesPursuantThisScheduleFiled>
		</coverPageHeader>
		<coverPageHeaderReportingPersonDetails>

			<reportingPersonName>North Star Investment Management Corporation</reportingPersonName>
			<citizenshipOrOrganization>DE</citizenshipOrOrganization>
			<reportingPersonBeneficiallyOwnedNumberOfShares>
				<soleVotingPower>295000</soleVotingPower>
				<sharedVotingPower>231952</sharedVotingPower>
				<soleDispositivePower>295000</soleDispositivePower>
				<sharedDispositivePower>291592</sharedDispositivePower>
			</reportingPersonBeneficiallyOwnedNumberOfShares>
			<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>526952</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
			<classPercent>12.99</classPercent>
			<typeOfReportingPerson>IA</typeOfReportingPerson>
		</coverPageHeaderReportingPersonDetails>
		<items>
			<item1>
				<issuerName>Orion Energy Systems, Inc.</issuerName>
				<issuerPrincipalExecutiveOfficeAddress>2210 Woodland Drive, Manitowoc, WISCONSIN 54220</issuerPrincipalExecutiveOfficeAddress>
			</item1>
			<item2>
				<filingPersonName>North Star Investment Management Corporation</filingPersonName>
				<principalBusinessOfficeOrResidenceAddress>20 N. Wacker Drive, Suite 1416
Chicago, IL 600606</principalBusinessOfficeOrResidenceAddress>
				<citizenship>USA</citizenship>
			</item2>
			<item3>
				<notApplicableFlag>N</notApplicableFlag>
				<typeOfPersonFiling>IA</typeOfPersonFiling>
			</item3>
			<item4>
				<amountBeneficiallyOwned>526,952</amountBeneficiallyOwned>
				<classPercent>12.99</classPercent>
				<numberOfSharesPersonHas>
					<solePowerOrDirectToVote>295,000</solePowerOrDirectToVote>
					<sharedPowerOrDirectToVote>231,952</sharedPowerOrDirectToVote>
					<solePowerOrDirectToDispose>295,000</solePowerOrDirectToDispose>
					<sharedPowerOrDirectToDispose>231,952</sharedPowerOrDirectToDispose>
				</numberOfSharesPersonHas>
			</item4>
			<item5>
				<notApplicableFlag>Y</notApplicableFlag>
			</item5>
			<item6>
				<notApplicableFlag>Y</notApplicableFlag>
			</item6>
			<item7>
				<notApplicableFlag>Y</notApplicableFlag>
			</item7>
			<item8>
				<notApplicableFlag>Y</notApplicableFlag>
			</item8>
			<item9>
				<notApplicableFlag>Y</notApplicableFlag>
			</item9>
			<item10>
				<notApplicableFlag>N</notApplicableFlag>
				<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.
</certifications>
			</item10>
		</items>
		<signatureInformation>
			<reportingPersonName>North Star Investment Management Corporation</reportingPersonName>
			<signatureDetails>
				<signature>/s/ Andrew Eisenberg</signature>
				<title>Chief Compliance Officer</title>
				<date>07/02/2026</date>
			</signatureDetails>
		</signatureInformation>
	</formData>
</edgarSubmission>
