TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 20, 2022 Mike Barajas Chief Financial Officer Via Renewables, Inc. 12140 Wickchester Ln Suite 100 Houston, Texas 77079 Re: Via Renewables, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 3, 2022 File No. 001-36559 Dear Mr. Barajas: 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 Office of Energy & Transportation cc: Clinton H. Smith