# EDGAR Filing Document

**Accession Number:** 0001409375
**File Stem:** 0001193125-26-102086
**Filing Date:** 2026-3
**Character Count:** 1834
**Document Hash:** 4fed6a80765de78b41d70cb4cdc8488b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-102086.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001193125-26-102086

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260311

**FILER**: 

**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:** CORRESP

**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

**ORION ENERGY SYSTEMS, INC.** 

**2210 Woodland Drive** 

**Manitowoc, Wisconsin 54220** 

March 11, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Orion Energy Systems, Inc.**  |

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**<u>Registration Statement on Form S-3 (Registration No. 333-294101)</u>**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Orion Energy Systems, Inc., hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective at 10:00 a.m., eastern time, on March 16, 2026, or as soon as practicable thereafter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **ORION ENERGY SYSTEMS, INC.** | **ORION ENERGY SYSTEMS, INC.** |
| By: | */s/ J. Per Brodin* |
|  | J. Per Brodin |
|  | Chief Financial Officer |

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