ESS Tech, Inc.

26440 SW Parkway Ave., Bldg. 83
Wilsonville, Or, 97070

December 12, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue
     Jay Ingram

Re:ESS Tech, Inc.

Registration Statement on Form S-3

File No. 333-275552

    Acceleration Request

Requested Date:             December 14, 2023

    Requested Time:            4:30 p.m., Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ESS Tech, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-275552) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Mark Baudler at (650) 320-4597.

[Signature page follows]

Sincerely,

ESS Tech, Inc.

/s/ Eric Dresselhuys

Eric Dresselhuys

Chief Executive Officer

 cc:            Anthony Rabb, ESS Tech, Inc.

Kelly Goodman, ESS Tech, Inc.

    Mark Baudler, Wilson Sonsini Goodrich & Rosati, P.C.

    Lianna Whittleton, Wilson Sonsini Goodrich & Rosati, P.C.