# EDGAR Filing Document

**Accession Number:** 0001409375
**File Stem:** 0000000000-26-002478
**Filing Date:** 2026-3
**Character Count:** 2161
**Document Hash:** af3447f2b891c55f2ab6d9f784f68d01
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002478.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000000000-26-002478

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260311

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ORION ENERGY SYSTEMS, INC.
- **CENTRAL INDEX KEY:** 0001409375
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 391847269
- **STATE OF INCORPORATION:** WI
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-294101

**BUSINESS ADDRESS:**
- **STREET 1:** 2210 WOODLAND DRIVE
- **CITY:** MANITOWOC
- **STATE:** WI
- **ZIP:** 54220
- **BUSINESS PHONE:** 800-660-9340

**MAIL ADDRESS:**
- **STREET 1:** 2210 WOODLAND DRIVE
- **CITY:** MANITOWOC
- **STATE:** WI
- **ZIP:** 54220
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-26-096674

## Text-Extract

```

                                                           March 11, 2026

Sally A. Washlow
Chief Executive Officer
ORION ENERGY SYSTEMS, INC.
2210 Woodland Drive
Manitowoc, Wisconsin 54220

       Re: ORION ENERGY SYSTEMS, INC.
           Registration Statement on Form S-3
           Filed March 6, 2026
           File No. 333-294101
Dear Sally A. Washlow:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Jenny O'Shanick at 202-551-8005 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:    Garrett F. Bishop

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._