# EDGAR Filing Document

**Accession Number:** 0001634447
**File Stem:** 0000000000-23-000878
**Filing Date:** 2023-1
**Character Count:** 3386
**Document Hash:** 9a16da7489509fa78db0931e9be82a24
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000878.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0000000000-23-000878

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230126

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ISUN, INC.
- **CENTRAL INDEX KEY:** 0001634447
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 472150172
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 400 AVE D
- **STREET 2:** SUITE 10
- **CITY:** WILLISTON
- **STATE:** VT
- **ZIP:** 05495
- **BUSINESS PHONE:** 802-658-3378

**MAIL ADDRESS:**
- **STREET 1:** 400 AVE D
- **STREET 2:** SUITE 10
- **CITY:** WILLISTON
- **STATE:** VT
- **ZIP:** 05495

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PECK Co HOLDINGS, INC.
- **DATE OF NAME CHANGE:** 20190626

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Jensyn Acquisition Corp.
- **DATE OF NAME CHANGE:** 20150219

## Text-Extract

```

United States securities and exchange commission logo

                           January 26, 2023

       Jeffrey Peck
       Chief Executive Officer
       iSun, Inc.
       400 Avenue D, Suite 10
       Williston, VT 05495

                                                        Re: iSun, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 23,
2023
                                                            File No. 333-269358

       Dear Jeffrey Peck:

              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 Patrick
Fullem at (202) 551-8337 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Manufacturing
       cc:                                              H. Kenneth Merritt, Jr.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 26, 2023

Jeffrey Peck
Chief Executive Officer
iSun, Inc.
400 Avenue D, Suite 10
Williston, VT 05495

Re: iSun, Inc.
Registration Statement on Form S-3
Filed January 23, 2023
File No. 333-269358

Dear Jeffrey Peck:

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 Patrick Fullem at (202) 551-8337 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: H. Kenneth Merritt, Jr.