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**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

**FORM**
**10-K/A **

**Amendment        No. 1**

|   |   |                                                                                                                                        |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------|
| þ |   | **ANNUAL                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                  ACT OF                  1934** |

**For        the fiscal year ended December 31, 2007**

|   |   |                                                                                                                                            |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|
| o      |   | **TRANSITION                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                  ACT OF                  1934** |

**For        the transition period from**
**                    **
**to**
**                    **

**Commission        file number 0-24230**

**ENERGY        FOCUS, INC.**

|                                      |   |                                                  |
|-------------------------------------------|--------|-------------------------------------------------------|
| **DELAWARE**                              |   | **94-3021850**                                        |
| (State                  of incorporation) |   | (I.R.S.                  Employer Identification No.) |

**32000        Aurora Road**

**Solon,        Ohio 44139**

**440.715.1300**

**Common        Stock, Par Value $0.0001**

**Series        A Participating Preferred Stock Purchase Rights**

|                                                                                                          |   |                                                     |
|---------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|
| Large                  accelerated filer  o                                                              |   | Accelerated                  filer  þ          |
| Non-accelerated                  filer  o                  (Do not check if a smaller reporting company) |   | Smaller                  reporting company  o  |

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**TABLE        OF CONTENTS**

|                           |                                                                                                             | **Page** |
|--------------------------------|------------------------------------------------------------------------------------------------------------------|----------|
|                           |                                                                                                             |     |
| Item                  10.      | Directors,                  Executive Officers, Promoters and Control Persons of the                  Registrant | 3        |
|                           | Director                  Compensation                                                                           | 4        |
|                           | Section                  16(A) Beneficial Ownership Compliance                                                   | 5        |
|                           | Audit                  Committee                                                                                 | 5        |
| Item                  11.      | Executive                  Compensation                                                                          | 6        |
| Item                  12.      | Security                  Ownership of Certain Beneficial Owners and Management                                  | 14       |
| Item                  13.      | Certain                  Relationship and Related Transactions                                                   | 15       |
| Item                  14.      | Principal                  Accounting Fees and Services                                                          | 16       |
| Item                  15.      | Exhibits,                  Financial Statement Schedules                                                         | 16       |
|                           |                                                                                                             |     |
| Signatures                     |                                                                                                             | 17       |
| Exhibit                  Index |                                                                                                             | 18       |

**DOCUMENTS        INCORPORATED BY REFERENCE**

**Explanatory        Note**

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**PART III**

**Item        10. Directors and Executive Officers of the Registrant**

**Directors**

| **Name**                                |   | **Age** |   | **Director                    Since** |   | **Background**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|-----------------------------------------|--------|---------|--------|---------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                    |   |    |   |                                  |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| John                    M. Davenport    |   | 63      |   | 2006                                  |   | Mr.                    Davenport was appointed Chief Executive Officer and a director                    in July                    2005. Mr. Davenport joined us in November 1999 as Vice President,                    Chief                    Technology Officer and was appointed Chief Operating Officer                    in July 2003.                    Prior to joining Energy Focus,   Mr. Davenport served as President of                    Unison Fiber Optic Lighting Systems, LLC, from 1998 to 1999.                    Mr. Davenport                    began his career at GE Lighting in 1972 as a research physicist                    and                    thereafter served 25 years in various capacities including GE                    Lighting's                    research and development manager and as development manager for                    high                    performance LED projects. He is a recognized expert in light                    sources,                    lighting systems and lighting applications, with special emphasis                    in low                    wattage discharge lamps, electronic ballast technology and distributed                    lighting systems using fiber optics. |
|                                    |   |    |   |                                  |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| John                    B. Stuppin      |   | 74      |   | 1993                                  |   | Mr.                    Stuppin was elected Chairman of the Board in May 1995. Since                    September                    1987, Mr. Stuppin has served in various executive capacities                    with                    Neurobiological Technologies, Inc. (“NTI”), a biomedical development                    company he co-founded, and he currently serves as a director                    of NTI. Mr.                    Stuppin also has been an investment banker and a venture capitalist,                    with                    over 25 years of experience in the founding and management of                    companies                    active in emerging technologies.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                    |   |    |   |                                  |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| Ronald                    A. Casentini  |   | 69      |   | 2005                                  |   | Mr.                    Casentini joined the board in September 2005. In                    the past five years, he has been engaged in the start-up of a                    number of                    privately held technology corporations as an executive officer                    and                    director.                    Mr. Casentini has more than 30 years experience working with                    entrepreneurial companies, particularly in the emerging technology                    sector,                    and venture capital investment firms. He has served in various                    executive                    capacities for a number of companies with which he was associated,                    principally as Chief Financial Officer and financial advisor                    to their                    boards of directors.                                                                                                                                                                                                                                                                                                                                                                                           |
|                                    |   |    |   |                                  |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| Michael                    Kasper       |   | 58      |   | 2004                                  |   | Mr.                    Kasper joined the Board in November 2004. From March 2003 to                    April 2006 he                    served as President and CEO of United Way of Sonoma-Mendecino-Lake                    counties in California. From January 1997 to March 2003, he served                    as a                    director for United Way of Sonoma-Mendocino Lake counties in                    California.                    Prior to that, from February 1996 to June 2001, Mr. Kasper was                    Vice                    President, Human Resources at JDS Uniphase Corporation, a                    telecommunications firm. At JDS Uniphase he was operations general                    manager                    at their OCLI subsidiary. From June 1972 to September 1995, Mr.                    Kasper was                    an executive, holding various positions, at Procter & Gamble Company,                    a consumer products company.                                                                                                                                                                                                                                                                   |
|                                    |   |    |   |                                  |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| Paul                    von Paumgartten |   | 61      |   | 2004                                  |   | Mr.                    von Paumgartten joined the Board in October 2004. From 1982 up                    to the                    present he as held various positions at Johnson Controls, Inc.,                    most                    recently serving as Director, Energy & Environment since October 1999.                    Prior to that he was Director of Performance Contracts at Johnson                    Controls, Inc. Mr. von Paumgartten also was instrumental in the                    formation                    of LEED TM                    (Leadership in Energy and Environmental Design), the energy efficiency                    qualification program of the U.S. Green Building Council. This                    is a                    qualification program for sustainable design developed by an                    industry                    coalition representing many segments of the building industry.                    Mr. von                    Paumgartten serves as treasurer for LEED TM                    .                                                                                                                                                                                                    |

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| David                    N. Ruckert  |   | 70     |   | 1987   |   | Mr.                    Ruckert joined the Company in November 1987 as President, Chief                    Operating                    Officer and a director. He served as Chief Executive Officer                    of the                    Company from October 1988 to July 2006 and served as Secretary                    of the                    Company from February 1990 to February 1994. He retired as CEO in                    June, 2005 and as President in September, 2005. From June 1985 to                    October 1987, he was Executive Vice President of Greybridge,                    a toy company                    which he co-founded that was later acquired by Worlds of Wonder                    in 1987.                    Prior to that time, he was Executive Vice President of Atari                    from October                    1982 to June 1984 and was a Manager/ Vice President of Bristol-Myers                    Company in New York from October 1966 to October 1982. |
|--------------------------------------|--------|--------|--------|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                 |   |   |   |   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| Philip                    E. Wolfson |   | 64     |   | 1987   |   | Dr.                    Wolfson joined the Board in January 1986. Since 1998, Dr. Wolfson                    has                    served as Chief Executive Officer of Phytos, Inc., an herbal                    medicine                    development company. He has been Assistant Clinical Professor                    at the                    University of California School of Medicine in San Francisco                    since 1986                    and has maintained a private practice in psychiatric medicine                    since 1982.                    Dr. Wolfson also served as a director and a consultant to NTI                    from 1989 to                    1992                                                                                                                                                                                                                                                                                                                                   |

**DIRECTOR        COMPENSATION**

| Annual                  Retainer                 |   | $      | 12,000 |   |
|--------------------------------------------------|--------|--------|--------|--------|
| Additional                  Annual Retainers:    |   |   |        |   |
| Board                  Chairman                  |   | $      | 28,000 |   |
| Governance                  Committee Chairman   |   | $      | 18,000 |   |
| Audit                  Committee Chairman        |   | $      | 8,000  |   |
| Compensation                  Committee Chairman |   | $      | 3,000  |   |

|                                  |   | **Fees**                     |   |                |   |                |   |                                |    | **Change in****Pension Value****And Nonqualified** |   |                |   |                |    |
|---------------------------------------|--------|------------------------------|--------|---------------------|--------|---------------------|--------|-------------------------------------|---------|-------------------------------------------------------------------|--------|---------------------|--------|---------------------|---------|
|                                  |   | **Earned**                   |   |                |   |                |   | **Non-Equity**                      |    | **Deferred**                                                      |   |                |   |                |    |
|                                  |   | **or                  Paid** |   | **Stock**           |   | **Option**          |   | **Incentive                  Plan** |    | **Compensation**                                                  |   | **All Other**  |   |                |    |
|                                  |   | **in                  Cash** |   | **Awards**          |   | **Awards(1)**       |   | **Compensation**                    |    | **Earnings**                                                      |   | **Compensation**    |   | **Total**           |    |
| **Name**                    |   | **($)**            |   | **($)**   |   | **($)**   |   | **($)**                   |    | **($)**                                                 |   | **($)**   |   | **($)**   |    |
|                                  |   |                         |   |                |   |                |   |                                |    |                                                              |   |                |   |                |    |
| John                  B. Stuppin      |   |                         | 40,000 |                |   | —             |   |                                | 31,130  |                                                              |   | —             |   |                | — |   |   | — |   |   | 71,130 |   |
| Michael                  Kasper       |   |                         | 30,000 |                |   | —             |   |                                | 31,130  |                                                              |   | —             |   |                | — |   |   | — |   |   | 61,130 |   |
| Ronald                  A. Casentini  |   |                         | 20,000 |                |   | —             |   |                                | 31,130  |                                                              |   | —             |   |                | — |   |   | — |   |   | 51,130 |   |
| Phillip                  Wolfson      |   |                         | 15,000 |                |   | —             |   |                                | 21,791  |                                                              |   | —             |   |                | — |   |   | — |   |   | 36,791 |   |
| Paul                  von Paumgartten |   |                         | 12,000 |                |   | —             |   |                                | 21,791  |                                                              |   | —             |   |                | — |   |   | — |   |   | 33,791 |   |
| David                  N. Ruckert     |   |                         | 12,000 |                |   | —             |   |                                | — |                                                              |   | —             |   |                | — |   |   | — |   |   | 12,000 |   |

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| (1) |   | Reflects                  the dollar amount recognized for financial reporting purposes for                  2007 in                  accordance with FASB 123(R), which equates to the fair value of the                  option awards on the date of grant. The method and assumptions                  used to                  determine the amount of expense recognized for options is set forth                  in                  Note 9 to our consolidated financial statements. As of                  December 31, 2007, each non employee director had the following                  number of options granted: Mr. Stuppin, 10,000; Mr. Casentini,                  10,000; Mr. Kasper, 10,000; Mr. Wolfson, 7,000, and Mr. von                  Paumgartten, 7,000. |
|-----|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SECTION        16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE**

**Audit        Committee**

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**Item        11. **
** **
**EXECUTIVE        COMPENSATION AND OTHER MATTERS**

**Compensation        Discussion and Analysis**

*Compensation        Philosophy and Objectives.*

|   |          |                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|--------|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | •  | Base                  salaries for executive officers should be competitive.                                                                                                                                                                                                                                                                                                                                                                 |
|   |          |                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   | •  | A                  sufficient portion of annual compensation should be at risk in                  order to                  align the interests of executives with those of our                  shareholders.                                                                                                                                                                                                                              |
|   |          |                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   | •  | The                  variable part of annual compensation should reflect both individual                  and                  corporate performance.                                                                                                                                                                                                                                                                                        |
|   |          |                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   | •  | As                  a person’s level of responsibility increases, a greater portion of total                  compensation should be at risk and include more stock-based compensation                  to provide executives long-term incentives and help to align further                  the                  interests of executives and shareholders in the enhancement of                  shareholder                  value. |

*Base        Salary*
*.*

*Bonus        Incentive Plan*
*.*

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The        only        discretionary cash bonus for individual 2006 performance and accomplishments        awarded to an executive officer paid during 2007 was awarded to Mr. Buelow.        No        cash bonuses were paid to executive officers or key employees for 2007        performance

*Stock        Options*
*        -*

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*Section        162(m)*
*.*

*Base        Salaries.*

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**Summary        Compensation Table**

|                                                                                            |   |                                        |   |                                      |   |                                        |   |                                      |    |                                      |   | **Change in**                             |   |                                      |    |                                    |   |
|------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------|--------|------------------------------------------------|--------|-------------------------------------------------------|--------|------------------------------------------------|---------|------------------------------------------------|--------|------------------------------------------------|--------|------------------------------------------------|---------|-----------------------------------------|--------|
|                                                                                                 |   |                                        |   |                                      |   |                                        |   |                                      |    |                                      |   | **Pension**                                    |   |                                      |    |                                    |   |
|                                                                                                 |   |                                        |   |                                      |   |                                        |   |                                      |    |                                      |   | **Value                    and**               |   |                                      |    |                                    |   |
|                                                                                                 |   |                                        |   |                                      |   |                                        |   |                                      |    |                                      |   | **Non-**                                       |   |                                      |    |                                    |   |
|                                                                                                 |   |                                        |   |                                      |   |                                        |   |                                      |    | **Non-Equity**                                 |   | **Qualified**                                  |   |                                      |    |                                    |   |
|                                                                                                 |   |                                        |   |                                      |   |                                        |   |                                      |    | **Incentive**                                  |   | **Deferred**                                   |   | **All**                                        |    |                                    |   |
|                                                                                                 |   |                                        |   |                                      |   |                                        |   | **Option**                                     |    | **Plan**                                       |   | **Compensation**                               |   | **Other**                                      |    |                                    |   |
| **Name                    and Principal**                                                            |   |                                        |   | **Salary**                                     |   | **Bonus**                                             |   | **Awards**                                     |    | **Compensation**                               |   | **Earnings**                                   |   | **Compensation**                               |    | **Total**                               |   |
| **Position**                                                                                    |   |                      **Year**                    |   | **($)**                                        |   | **($)(1)**                                            |   | **($)(2)**                                     |    | **($)(3)**                           |   | **($)**                                        |   | **($)(4)**                                     |    | **($)**                                 |   |
|                                                                                                 |   |                              |   |                            |   |                              |   |                            |    |                            |   |                            |   |                            |    |                          |   |
| John                    M. Davenport                                                                 |   |                                                  | 2007   |                                           |   | 250,000                                               |   |                                           | — |                                           |   | 277,928                                        |   |                                           | — |                                    |   | — |   |   | 880 |   |   | 528,808 |   |
| President                    and Chief                                                               |   |                                                  | 2006   |                                           |   | 250,000                                               |   |                                           | — |                                           |   | 294,039                                        |   |                                           | — |                                    |   | — |   |   | 773 |   |   | 544,812 |   |
| Executive                    Officer                                                                 |   |                                                  | 2005   |                                           |   | 250,000                                               |   |                                           | — |                                           |   | 200,000                                        |   |                                           | — |                                    |   | — |   |   | 773 |   |   | 450,773 |   |
|                                                                                                 |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
| Nicholas                    G. Berchtold                                                             |   |                                                  | 2007   |                                           |   | 68,317                                                |   |                                           | — |                                           |   | 8,912                                          |   |                                           | — |                                    |   | — |   |   | 108 |   |   | 77,373 |   |
| Chief                    Financial                                                                   |   |                                                  | 2006   |                                           |   | —                                               |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | — |   |   | — |   |
| Officer                    and                                                                       |   |                                                  | 2005   |                                           |   | —                                               |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | — |   |   | — |   |
| Vice                    President of Finance (August 1, 2007 to present)                             |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
|                                                                                                 |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
| Eric                    Hilliard                                                                     |   |                                                  | 2007   |                                           |   | 180,000                                               |   |                                           | — |                                           |   | 90,517                                         |   |                                           | — |                                    |   | — |   |   | 612 |   |   | 271,129 |   |
| Chief                    Operating                                                                   |   |                                                  | 2006   |                                           |   | 28,846                                                |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | — |   |   | 28,846 |   |
| Officer                                                                                              |   |                                                  | 2005   |                                           |   | —                                               |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | — |   |   | — |   |
|                                                                                                 |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
| Roger                    Buelow                                                                      |   |                                                  | 2007   |                                           |   | 183,229                                               |   |                                           | 10,000  |                                           |   | 33,052                                         |   |                                           | — |                                    |   | — |   |   | 365 |   |   | 226,646 |   |
| Vice                    President, General Manager                                                   |   |                                                  | 2006   |                                           |   | 140,000                                               |   |                                           | — |                                           |   | 38,603                                         |   |                                           | — |                                    |   | — |   |   | 258 |   |   | 178,861 |   |
| Chief                    Technology                                                                  |   |                                                  | 2005   |                                           |   | 111,600                                               |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | 258 |   |   | 111,858 |   |
| Officer                                                                                              |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
|                                                                                                 |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
| Barry                    R. Greenwald                                                                |   |                                                  | 2007   |                                           |   | 212,500                                               |   |                                           | — |                                           |   | 11,798                                         |   |                                           | — |                                    |   | — |   |   | 79,199 | (a)   |   | 303,497 |   |
| President —                    Pool &                                                 |   |                                                  | 2006   |                                           |   | 202,000                                               |   |                                           | — |                                           |   | 34,788                                         |   |                                           | — |                                    |   | — |   |   | 1,113 |   |   | 237,901 |   |
| Spa                    Division                                                                      |   |                                                  | 2005   |                                           |   | 189,500                                               |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | 1,113 |   |   | 190,613 |   |
|                                                                                                 |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
| Ted                    des Enfants                                                                   |   |                                                  | 2007   |                                           |   | 145,498                                               |   |                                           | — |                                           |   | 58,968                                         |   |                                           | 12,550  | (b)                                     |   |   |   |   | 92,847 | (c)  |   | 309,863 |   |
| Vice                    President, U.S.                                                              |   |                                                  | 2006   |                                           |   | 175,000                                               |   |                                           | — |                                           |   | 57,768                                         |   |                                           | 12,550  | (b)                                     |   | — |   |   | 258 |   |   | 245,576 |   |
| Commercial                    Sales (employed until October 8, 2007)                                 |   |                                                  | 2005   |                                           |   | 175,000                                               |   |                                           | — |                                           |   | 15,000                                         |   |                                           | — |                                    |   | — |   |   | 258 |   |   | 190,258 |   |
|                                                                                                 |   |                                                  |   |                                           |   |                                                  |   |                                           |    |                                           |   |                                           |   |                                           |    |                                    |   |   |   |   |   |   |   |   |   |
| Robert                    A. Connors                                                                 |   |                                                  | 2007   |                                           |   | 126,108                                               |   |                                           | — |                                           |   | 19,798                                         |   |                                           | — |                                    |   | — |   |   | 137,535 | (c)  |   | 283,441 |   |
| Vice                    President,                                                                   |   |                                                  | 2006   |                                           |   | 191,000                                               |   |                                           | — |                                           |   | 52,703                                         |   |                                           | — |                                    |   | — |   |   | 808 |   |   | 244,511 |   |
| Finance                    Chief                    Financial Officer (employed until July 31, 2007) |   |                                                  | 2005   |                                           |   | 166,000                                               |   |                                           | — |                                           |   | —                                        |   |                                           | — |                                    |   | — |   |   | 807 |   |   | 166,807 |   |

|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)    |   | Reflects                  discretionary bonuses earned in 2007, 2006 and 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (2)    |   | Reflects                  the dollar amount of expense recognized for financial reporting                  purposes                  in 2007, 2006 and 2005 with respect to stock option awards in accordance                  with FASB 123(R) and thus, in the case of option awards, includes                  amounts from awards granted in and prior to 2007, 2006 and 2005.                  The                  method and assumptions used to determine the amount of expense                  recognized                  for options is set forth in Note 9 to our consolidated financial                  statements included in our annual report on                  Form 10-K.                                                                     |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (3)    |   | Reflects                  bonus earned in 2007, 2006 and 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (4)    |   | Includes                  company contributions to a life insurance policy , automobile allowance                  and severance payment. (a) –                  first of the additional management compensation payment installments                  to                  Barry Greenwald, as per his revised Management Agreement. The total                  agreed                  additional management compensation to Mr. Greenwald was $308,996,                  to be                  paid in installments from 2007 and 2011.  (b) –                  Sales Commission earned by Ted des Enfants.(c)                    –                    Severance paid out as required by their employment                    agreements. |

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**Grants        of Plan-Based Awards**

|                                 |   |                           |     | **Estimated Possible Payouts****Under Non-Equity Incentive****Plan Awards**   |   | **Estimated Future Payouts****Under Equity Incentive****Plan Awards**   |   |  **All Other****Option****Awards:****Number of****Securities****Underlying** |    | **Exercise ****or Base****Price of****Option** |   | **Grant ****Date Fair****Value of****Stock and** |   |
|--------------------------------------|--------|--------------------------------|----------|------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------|---------|---------------------------------------------------------------|--------|----------------------------------------------------------------------|--------|
|                                 |   | **Grant**                      |     | **Threshold**                                                                                                    |   | **Target**                                                                                                 |   | **Maximum**                                                                                 |    | **Threshold**                                                 |   | **Target**                                                           |   | **Maximum** |   | **Options** |   | **Awards** |   | **Option** |   |
| **Name**                             |   | **Date**                       |     | **($)**                                                                                                          |   | **($)**                                                                                                    |   | **($)**                                                                                     |    | **(#)**                                                       |   | **(#)**                                                              |   | **(#)** |   | **(1) (2) (4)** |   | **($/Sh) (3)** |   | **Awards ($) ****(5)** |   |
|                                 |   |       |     |                                                                                         |   |                                                                                   |   |                                                                    |    |                                      |   |                                             |   |       |   |        |   |       |   |       |   |
| John                    M. Davenport |   |                           | 4/19/07  |                                                                                                             |   | —                                                                                                    |   |                                                                                        | — |                                                          |   | —                                                              |   |   | — |   |   | — |   |   | — |   |   | 50,000 |   |   | 6.53 |   |   | 155,450 |   |
|                                 |   |                           |     |                                                                                                             |   |                                                                                                       |   |                                                                                        |    |                                                          |   |                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Nicholas                    G.       |   |                           | 8/10/07  |                                                                                                             |   | —                                                                                                    |   |                                                                                        | — |                                                          |   | —                                                              |   |   | — |   |   | — |   |   | — |   |   | 25,000 |   |   | 6.05 |   |   | 71,300 |   |
| Berchtold                            |   |                           | 12/06/07 |                                                                                                             |   |                                                                                                       |   |                                                                                        |    |                                                          |   |                                                                 |   |   |   |   |   |   |   |   |   |   |   | 25,000 |   |   | 6.06 |   |   | 71,275 |   |
|                                 |   |                           |     |                                                                                                             |   |                                                                                                       |   |                                                                                        |    |                                                          |   |                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Eric                    Hilliard     |   |                           | 4/26/07  |                                                                                                             |   | —                                                                                                    |   |                                                                                        | — |                                                          |   | —                                                              |   |   | — |   |   | — |   |   | — |   |   | 50,000 |   |   | 6.36 |   |   | 152,050 |   |
|                                 |   |                           |     |                                                                                                             |   |                                                                                                       |   |                                                                                        |    |                                                          |   |                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Roger                    Buelow      |   |                           | 12/06/07 |                                                                                                             |   | —                                                                                                    |   |                                                                                        | — |                                                          |   | —                                                              |   |   | — |   |   | — |   |   | — |   |   | 25,000 |   |   | 6.06 |   |   | 71,275 |   |

|   | (1) | Such                  stock options vest as to 25% of the shares covered by the respective                  options on each anniversary of the grant date, becoming fully vested                  on                  the fourth anniversary of the date of grant. Under the terms of                  the                  Company’s 2004 Stock Incentive Plan, the Board of Directors or a duly                  appointed committee of the Board retains the discretion, subject                  to                  certain limitations within the Option Plan, to modify, extend,                  or renew                  outstanding options and to re-price outstanding options, and to                  accelerate                  the vesting of options in the event of any merger, consolidation,                  or                  reorganization in which the Company is not the surviving corporation.                  Options may be re-priced by canceling outstanding options and reissuing                  new options with an exercise price equal to the fair market value                  on the                  date of reissue which may be lower than the original exercise price                  of                  such canceled options. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Based                  on 189,000 options granted to employees in Fiscal                  2007. |
|--------|-----|-------------------------------------------------------------------------------------------------|

|   | (3) | The                  exercise price on the date of grant was equal to 100% of the fair                  market                  value on the date of grant. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Subject                  to earlier termination upon certain events related to termination                  of                  employment. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | The                  grant date present value is based on a Black-Scholes Options                  pricing model with the following weighted average assumptions for                  grants                  made in 2007: time of exercise: 4.0 years; risk-free interest rate:                  4.7 %; volatility: 56%; dividend yield: none. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Option        Exercises and Stock Vested**

----

**Outstanding        Equity Awards at Fiscal Year-End**
** **

|                                   |   | **Option                  Awards** |    |
|----------------------------------------|--------|------------------------------------|---------|
|                                   |   |                               |    |   |   |   |   |   |   |   |   |
|                                   |   |                               |    |   |   | **Equity** |   |   |   |   |   |
|                                   |   |                               |    |   |   | **Incentive** |   |   |   |   |   |
|                                   |   |                               |    |   |   | **Plan** |   |   |   |   |   |
|                                   |   |                               |    |   |   | **Awards:** |   |   |   |   |   |
|                                   |   | **Number                  of**     |    | **Number                  of** |   | **Number                  of** |   |   |   |   |   |
|                                   |   | **Securities**                     |    | **Securities** |   | **Securities** |   |   |   |   |   |
|                                   |   | **Underlying**                     |    | **Underlying** |   | **Underlying** |   |   |   |   |   |
|                                   |   | **Unexercised**                    |    | **Unexercised** |   | **Unexercised** |   | **Option** |   |   |   |
|                                   |   | **Options**                        |    | **Options** |   | **Unearned** |   | **Exercise** |   | **Option** |   |
|                                   |   | (                  **#)**          |    | (                  **#)** |   | **Options** |   | **Price** |   | **Expiration** |   |
| **Name**                               |   | **Exercisable**                    |    | **Unexercisable** |   | (                  **#)** |   | (                  **$)** |   | **Date** |   |
|                                   |   |                               |    |   |   |   |   |   |   |   |   |
| John                  M. Davenport     |   |                               | — |   |   | 10,000 | (1)    |   | — |   |   | 2.95 |   |   | 02/28/12 |   |
|                                   |   |                               | 100,000 |   |   | — |   |   |  |   |   | 3.96 |   |   | 07/01/12 |   |
|                                   |   |                               | 20,000  |   |   |   |   |   |  |   |   | 7.23 |   |   | 12/04/13 |   |
|                                   |   |                               | 18,125  |   |   | 1,875 | (2) |   |  |   |   | 8.60 |   |   | 05/19/14 |   |
|                                   |   |                               | 125,000 |   |   | 75,000 | (3) |   |  |   |   | 9.60 |   |   | 06/28/15 |   |
|                                   |   |                               | 8,333   |   |   | 41,667 | (4) |   |   |   |   | 6.53 |   |   | 04/19/17 |   |
|                                   |   |                               |    |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Nicholas                  G. Berchtold |   |                               | 2,605   |   |   | 22,395 | (5) |   |   |   |   | 6.05 |   |   | 08/10/17 |   |
|                                   |   |                               | 521     |   |   | 24,479 | (10) |   |   |   |   | 6.06 |   |   | 12/06/17 |   |
|                                   |   |                               |    |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Eric                  Hilliard         |   |                               | 21,877  |   |   | 53,123 | (7) |   |   |   |   | 7.19 |   |   | 11/13/16 |   |
|                                   |   |                               | 8,333   |   |   | 41,667 | (8) |   |   |   |   | 6.36 |   |   | 04/26/17 |   |
|                                   |   |                               |    |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Roger                  Buelow          |   |                               | 18,750  |   |   | — |   |   |  |   |   | 3.35 |   |   | 02/19/13 |   |
|                                   |   |                               | 15,104  |   |   | 9,895 | (9) |   |  |   |   | 10.64 |   |   | 07/01/15 |   |
|                                   |   |                               | 521     |   |   | 24,479 | (10) |   |   |   |   | 6.06 |   |   | 12/06/17 |   |

| (1)    | Options                  will vest on February 28, 2009  |
|--------|----------------------------------------------------------|
|   |                                                     |
| (2)    | Options                  will vest on May 19, 2008       |
|   |                                                     |
| (3)    | Options                  will vest on June 28, 2009      |
|   |                                                     |
| (4)    | Options                  will vest on June 19, 2011      |
|   |                                                     |
| (5)    | Options                  will vest on August, 10, 2011   |
|   |                                                     |
| (7)    | Options                  will vest on November, 13, 2010 |
|   |                                                     |
| (8)    | Options                  will vest on April 26, 2011     |
|   |                                                     |
| (9)    | Options                  will vest on July 1, 2009       |
|   |                                                     |
| (10)   | Options                  will vest on December 6, 2011   |
|   |                                                     |

----

**Equity      Compensation Plan Information**
** **

| **Plan                  Category**                                                   |   | **Number of Shares to be****Issued****Upon Exercise of****Outstanding****Options, Warrants and****Rights**  |      |     **Weighted Average Exercise****Price of Outstanding Options,****Warrants and Rights** |   | **Number of Shares****Remaining****Available for****Future Issuance** |         |
|--------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------|--------------|
|                                                                                 |   |                                                                                                                                                     |      |                                                                                                                                             |   |                                                                                      |         |
| Equity compensation plans approved by security holders |   |                                                                                                                                                     | 1,188,517 |                                                                                                                                        | $      | 7.19                                                                                      |    |   | 154,000  |   |
| Equity                  compensation plans not approved by security holders          |   |                                                                                                                                                     | —   |                                                                                                                                             |   | —                                                                                   |         |   | — |   |
| Total                                                                                |   |                                                                                                                                                     | 1,188,517 |                                                                                                                                             | $      | 7.19                                                                                      |         |   | 154,000 |   |

**Employment      Agreements**

on      the      date of grant. This option vests as to 25% of the shares on each anniversary      of      the grant date, becoming fully vested on the fourth anniversary. Mr. Davenport      received an additional option to purchase 50,000 shares in 2007 since certain      targets for 2006 were achieved.  

**Potential      Payments Upon Termination or Change of Control**

|   | •  | salary                through the date of termination;                                  |
|--------|---------------|-----------------------------------------------------------------------------------------|
|   |          |                                                                                    |
|   | •  | stock-based                compensation in which he has                vested; and |

----

|   | •  | unused                  vacation pay. |
|--------|---------------|---------------------------------------|

| **Employee**                                           |   | **Voluntary****Termination****Without Change****in Control****($)** |    | **Involuntary****Termination****Without****Change                  in****Control****($)** |   | **Death                  or****Disability****($)** |   | **Termination****With****Change                  in****Control                  ($)**   |    |
|----------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------|---------|-------------------------------------------------------------------------------------------|--------|----------------------------------------------------|--------|---------------------------------------------------------------------------------------------------|---------|
|                                                             |   |                                                      |    |                                                                  |   |                           |   |                                                                                    |    |
| **John                  M. Davenport**                      |   |                                                                          |         |                                                                                      |   |                                                    |   |                                                                                              |         |   |   |  |   |
| Severance(1)                                                     |   |                                                                          | — |                                                                                      |   | 187,500                                            |   |                                                                                              | — |   |   | 187,500 |   |
| Accelerated                  Vesting of Stock-Based Awards (2)   |   |                                                                          | — |                                                                                      |   | —                                            |   |                                                                                              | — |   |   | 64,621 |   |
|                                                                       |   |                                                                          |    |                                                                                      |   |                                               |   |                                                                                              |    |   |   |   |   |
| **Roger                  Buelow**                           |   |                                                                          |         |                                                                                      |   |                                                    |   |                                                                                              |         |   |   |  |   |
| Severance(1)                                                     |   |                                                                          |         |                                                                                      |   | 116,667                                            |   |                                                                                              | — |   |   | 116,667 |   |
| Accelerated                  Vesting of Stock-Based Awards       |   |                                                                          | — |                                                                                      |   | —                                            |   |                                                                                              | — |   |   | — |   |

| (1)    |   | The                estimated severance payments are based on base salaries plus commission                draw as at December 31, 2007.                                                                                                                                                            |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                    |
| (2)    |   | The                estimated value of accelerated vesting of stock-based awards is based                on                the non-vested options held by Mr. Davenport on December 31, 2007 and                the closing per share market price of our common stock on that                date. |

----

**Item      12. Security Ownership of Certain Beneficial Owners and Management and Related      Stockholder Matters**

**SECURITY      OWNERSHIP OF PRINCIPAL SHAREHOLDERS AND MANAGEMENT**

|                                                                                       |   | **Shares Beneficially Owned(1)** |      |
|--------------------------------------------------------------------------------------------|--------|--------------------------------------------|-----------|
|   **Name and Address**                                                 |   |   **Number**                     |      | **Percent** ** ****of Outstanding****Common Stock(2)** |   |
| **5%                Shareholders**:                                                        |   |                                       |           |   |   |  |   |
| The                Quercus Trust (3)                                                       |   |                                       | 1,073,917 |   |   | 9.2 | % |
| Diker                Management, LLC (4)                                                   |   |                                       | 787,929   |   |   | 6.8 | % |
| Welch                & Forbes LLC (5)                                                  |   |                                       | 931,659   |   |   | 8.0 | % |
| **Directors                and Named Executive Officers**:                                 |   |                                       |           |   |   |  |   |
| John                M. Davenport (6)                                                       |   |                                       | 344,290   |   |   | 3.0 | % |
| John                B. Stuppin                                                             |   |                                       | 233,692   |   |   | 2.0 | % |
| Ronald                A. Casentini                                                         |   |                                       | 30,167    |   |   | * |   |
| Michael                Kasper                                                              |   |                                       | 34,917    |   |   | * |   |
| Paul                von Paumgartten                                                        |   |                                       | 29,542    |   |   | * |   |
| David                N. Ruckert                                                            |   |                                       | 292,073   |   |   | 2.5 | % |
| Philip                Wolfson                                                              |   |                                       | 87,433    |   |   | * |   |
| Roger                Buelow (6)                                                            |   |                                       | 62,957    |   |   | * |   |
| Nicholas                G. Berchtold (6)                                                   |   |                                       | 6,252     |   |   | * |   |
| Eric                Hilliard (6)                                                           |   |                                       | 38,023    |   |   | * |   |
|                                                                                       |   |                                       |      |   |   |   |   |
| All                executive officers and directors as a groupOf                10 persons |   |                                       | 1,159,349 |   |   | 9.9 | % |

----

----

**Item      13. Certain Relationships and Related Transactions and Director      Independence**

**CERTAIN      TRANSACTIONS**

**Director      Independence**

|   | John                B. Stuppin      |
|--------|-------------------------------------|
|   | Ronald                A. Casentini  |
|   | Michael                Kasper       |
|   | Paul                von Paumgartten |
|   | Philip                E. Wolfson    |

----

**Item      14. Principal Accountant Fees and Services**

|                              |   | **Year Ended December 31,** |    |
|-----------------------------------|--------|--------------------------------------------|---------|
|                              |   | **2007**                                   |    | **2006** |   |
| Audit                Fees         |   | $                                          | 506,812 |   | $ | 534,053 |   |
| Audit-Related                Fees |   |                                       | 1,500   |   |   | --- |   |
| Total                             |   | $                                          | 508,312 |   | $ | 534,053 |   |

**Item      15. Exhibits, Financial Statement Schedules**

| **Exhibit****Number** |   | **D****escription                of Documents**                                                                                                                                          |
|-----------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                  |   |                                                                                                                                                                                     |
| 24.1                  |   | Power                of Attorney (incorporated by reference from Exhibit 24.1 to the                Registrant’s Annual Report on Form 10-K filed on March                17,2008) |
|                  |   |                                                                                                                                                                                     |
| 31.1                  |   | Rule 13a-14(a) Certification                by Chief Executive Officer                                                                                                         |
|                  |   |                                                                                                                                                                                     |
| 31.2                  |   | Rule 13a-14(a) Certification                by Chief Financial Officer                                                                                                         |
|                  |   |                                                                                                                                                                                     |

----

**SIGNATURES**

|                                     | ENERGY                FOCUS, INC.                                                                                           |
|------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------|
|                                     |                                                                                                                             |   |
| Date:                April 28, 2008 | By:                                                                                                                    | /s/                JOHN M. DAVENPORT |
|                                     | John                M. DavenportPresident                and Chief Executive Officer(Principal                Executive Officer) |

| **Signature**                              |   | **Title**                                                                     |
|--------------------------------------------|--------|-------------------------------------------------------------------------------|
|                                       |   |                                                                          |
| /s/                JOHN M. DAVENPORT       |   | President,                Chief Executive Officer and Director                |
| John                M. Davenport           |   | *(Principal                Executive Officer)*                                |
|                                       |   |                                                                          |
| /s/                NICHOLAS G. BERCHTOLD   |   | Vice                President Finance and Chief Financial Officer             |
| Nicholas                G. Berchtold       |   | *(Principal                Financial and Accounting Officer*                ) |
|                                       |   |                                                                          |
| * JOHN                B. STUPPIN      |   | Director                                                                      |
| John                B. Stuppin             |   |                                                                          |
|                                       |   |                                                                          |
| * RONALD                CASENTINI     |   | Director                                                                      |
| Ronald                Casentini            |   |                                                                          |
|                                       |   |                                                                          |
| * MICHAEL                KASPER       |   | Director                                                                      |
| Michael                Kasper              |   |                                                                          |
|                                       |   |                                                                          |
| * PAUL                VON PAUMGARTTEN |   | Director                                                                      |
| Paul                Von Paumgartten        |   |                                                                          |
|                                       |   |                                                                          |
| * DAVID                N. RUCKERT     |   | Director                                                                      |
| David                N. Ruckert            |   |                                                                          |
|                                       |   |                                                                          |
| *                PHILIP WOLFSON            |   | Director                                                                      |
| Philip                Wolfson              |   |                                                                          |

----

**EXHIBIT      INDEX**

| **EXHIBITS** |   | **DESCRIPTION**                                                                                                                                                                          |
|--------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         |   |                                                                                                                                                                                     |
| 24.1         |   | Power                of Attorney (incorporated by reference from Exhibit 24.1 to the                Registrant’s Annual Report on Form 10-K filed on March                17,2008) |
|         |   |                                                                                                                                                                                     |
| 31.1         |   | Rule 13a-14(a) Certification                by Chief Executive Officer                                                                                                         |
|         |   |                                                                                                                                                                                     |
| 31.2         |   | Rule 13a-14(a) Certification                by Chief Financial Officer                                                                                                         |

----