TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 12, 2022 W. Keith Maxwell, III Chief Executive Officer Via Renewables, Inc. 12140 Wickchester Lane Suite 100 Houston, TX 77079 Re: Via Renewables, Inc. Registration Statement on Form S-3 Filed August 5, 2022 File No. 333-266615 Dear Mr. Maxwell: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Clinton Smith, Esq.