0001571049-16-018039.txt : 20161006 0001571049-16-018039.hdr.sgml : 20161006 20160907080134 ACCESSION NUMBER: 0001571049-16-018039 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Real Goods Solar, Inc. CENTRAL INDEX KEY: 0001425565 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] IRS NUMBER: 261851813 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 833 WEST SOUTH BOULDER ROAD CITY: LOUISVILLE STATE: CO ZIP: 80027 BUSINESS PHONE: 303-222-3600 MAIL ADDRESS: STREET 1: 833 WEST SOUTH BOULDER ROAD CITY: LOUISVILLE STATE: CO ZIP: 80027 CORRESP 1 filename1.htm

September 7, 2016

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re:

Real Goods Solar, Inc.

Registration Statement on Form S-1 (Registration No. 333-211915) -

Concurrence in Acceleration Request

Ladies and Gentlemen:

Roth Capital Partners (“Roth”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Real Goods Solar, Inc., that the effective date of the above-referenced registration statement be accelerated to 4:00 p.m. (Eastern Time), or as soon as practicable thereafter, on September 7, 2016, pursuant to Rule 461 under the Securities Act. Roth affirms that it is aware of its obligations under the Securities Act in connection with this offering.

	Very truly yours,

	Roth Capital Partners

	By:	/s/ Aaron M. Gurewitz
		Name: Aaron M. Gurewitz
		Title: Head of Equity Capital Markets