TEXT-EXTRACT 2 filename2.txt April 12, 2019 Badrinarayanan Kothandaraman President and Chief Executive Officer Enphase Energy, Inc. 47281 Bayside Pkwy Fremont, CA 94538 Re: Enphase Energy, Inc. Registration Statement on Form S-3 File No. 333-230716 Dear Mr. Kothandaraman : 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 Eric Atallah at (202) 551-3663 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: John Sellers