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                              July 26, 2023

       Xiaohua Qu
       Chief Executive Officer
       Canadian Solar Inc.
       545 Speedvale Avenue West
       Guelph, Ontario , Canada N1K 1E6

                                                        Re: Canadian Solar Inc.
                                                            Annual Report on
Form 20-F for the Year Ended December 31, 2023
                                                            Filed April 18,
2023
                                                            File No. 001-33107

       Dear Xiaohua Qu:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Year Ended December 31, 2023

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 145

   1.                                                   We note your statement
that you reviewed the Company   s register of members and public
                                                        filings made by its
shareholders in connection with your required submission under
                                                        paragraph (a). Please
supplementally describe any additional materials that were reviewed
                                                        and tell us whether you
relied upon any legal opinions or third party certifications such as
                                                        affidavits as the basis
for your submission. In your response, please provide a similarly
                                                        detailed discussion of
the materials reviewed and legal opinions or third party
                                                        certifications relied
upon in connection with the required disclosures under paragraphs
                                                        (b)(2) and (3).
   2.                                                   In order to clarify the
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm
that none of the members of your board or the boards of your
                                                        consolidated foreign
operating entities are officials of the Chinese Communist Party. For
                                                        instance, please tell
us how the board members    current or prior memberships on, or
 Xiaohua Qu
Canadian Solar Inc.
July 26, 2023
Page 2
      affiliations with, committees of the Chinese Communist Party factored
into your
      determination. In addition, please tell us whether you have relied upon
third party
      certifications such as affidavits as the basis for your disclosure.
3.    We note that your disclosures pursuant to Items 16I(b)(2), (b)(3), and
(b)(5) are provided
      solely for    Canadian Solar, Inc.    We also note that your list of
principal subsidiaries and
      consolidated affiliated entities in Exhibit 8.1 appears to indicate that
you have
      consolidated foreign operating entities in Hong Kong and countries
outside China. Please
      note that Item 16I(b) requires that you provide disclosures for yourself
and your
      consolidated foreign operating entities, including variable interest
entities or similar
      structures.
          With respect to (b)(2), please supplementally clarify the
jurisdictions in which your
           consolidated foreign operating entities are organized or
incorporated and provide the
           percentage of your shares or the shares of your consolidated
operating entities owned
           by governmental entities in each foreign jurisdiction in which you
have consolidated
           operating entities in your supplemental response.
          With respect to (b)(3) and (b)(5), please provide the required
information for you and
           all of your consolidated foreign operating entities in your
supplemental response.
4.    With respect to your disclosure pursuant to Item 16I(b)(5), we note that
you have included
      language that such disclosure is    to our knowledge." Please
supplementally confirm
      without qualification, if true, that your articles and the articles of
your consolidated
      foreign operating entities do not contain wording from any charter of the
Chinese
      Communist Party.
        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 Austin Pattan, Staff Attorney, at (202) 551-6756 or
Andrew Mew, Office
Chief, at (202) 551-3377 with any questions.



                                                            Sincerely,
FirstName LastNameXiaohua Qu
                                                            Division of
Corporation Finance
Comapany NameCanadian Solar Inc.
                                                            Disclosure Review
Program
July 26, 2023 Page 2
cc:       David Zhang
FirstName LastName