August 31, 2022

 

VIA EDGAR TRANSMISSION

 

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

 

 

  Re: Pineapple Energy Inc.
    Registration Statement on Form S-3 (Registration No. 333-267066)
     
    Request for Acceleration of Effective Date
     

Ladies and gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Pineapple Energy Inc. (the “Company”) requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-3 (File No. 333-267066) to become effective on September 2, 2022 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

 

 

 

  Very truly yours,
   
  PINEAPPLE ENERGY INC.
     
  By: /s/ Kyle Udseth
  Name:  Kyle Udseth
  Title: Chief Executive Officer
     
cc:

Steven Kennedy, Esq., Faegre Drinker Biddle & Reath LLP

Jonathan Zimmerman, Esq., Faegre Drinker Biddle & Reath LLP