CORRESP 1 filename1.htm Document


July 7, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

Re: Energy Focus, Inc.
Registration Statement on Form S-3 (Registration No. 333-272604)
Ladies and Gentlemen:
On behalf of Energy Focus, Inc. (“Energy Focus”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-3 (File No. 333-272604) of Energy Focus be declared effective at 5:00 p.m., New York City time, on Tuesday, July 11, 2023, or as soon thereafter as practicable. Energy Focus respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours,
ENERGY FOCUS, INC.


By:    /s/ James R. Warren         
Name: James R. Warren
Title: Senior Vice President, General Counsel
and Corporate Secretary

cc: Michael J. Solecki, Esq.