TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 20, 2024 Ke Chen Chief Financial Officer Emeren Group Ltd 100 First Stamford Place, Suite 302 Stamford, CT 06902 Re: Emeren Group Ltd Form 20-F for Fiscal Year Ended December 31, 2022 File No. 001-33911 Dear Ke Chen: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Ben Rikkers