<SEC-DOCUMENT>0001640334-23-002055.txt : 20240313
<SEC-HEADER>0001640334-23-002055.hdr.sgml : 20240313
<ACCEPTANCE-DATETIME>20231109172200
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001640334-23-002055
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SolarMax Technology, Inc.
		CENTRAL INDEX KEY:			0001519472
		STANDARD INDUSTRIAL CLASSIFICATION:	CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				262028786
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3080 12TH STREET
		CITY:			RIVERSIDE
		STATE:			CA
		ZIP:			92507
		BUSINESS PHONE:		(951) 300-0788

	MAIL ADDRESS:	
		STREET 1:		3080 12TH STREET
		CITY:			RIVERSIDE
		STATE:			CA
		ZIP:			92507
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>solarmax_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman; MARGIN: 0px 7%"><p style="margin:0px">&nbsp; </p> <p style="MARGIN: 0px 0px 0px 0in; text-align:center;"><strong>SOLARMAX TECHNOLOGY, INC.</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>3080 12th Street</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Riverside, California 92507</strong></p> <p style="MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="MARGIN: 0px 0px 0px 0in; text-align:center;">November 9, 2023</p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px 0px 0px 0in"><strong><u>VIA EDGAR</u></strong></p> <p style="margin:0px">&nbsp;</p> <p style="margin:0px 0px 0px 0in">U.S. Securities and Exchange Commission </p> <p style="margin:0px 0px 0px 0in">Division of Corporation Finance</p> <p style="margin:0px 0px 0px 0in">100 F Street, N.E.</p> <p style="margin:0px 0px 0px 0in">Washington, DC 20549&nbsp;&nbsp;&nbsp;&nbsp; </p> <p style="margin:0px">&nbsp;&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:3%;vertical-align:top;"> <p style="margin:0px 0px 0px 0in">Re:</p></td> <td style="width:1%;"> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in">SolarMax Technology, Inc.</p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:3%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:1%;"> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in">Registration Statement on Form S-1 </p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:3%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:1%;"> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in">File No.&nbsp;333-266206</p></td></tr></table></p> <p style="margin:0px">&nbsp; </p> <p style="margin:0px">Ladies and Gentlemen: </p> <p style="margin:0px">&nbsp;&nbsp; </p> <p style="MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, SolarMax Technology, Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern time on Monday, November 13, 2023, or as soon as thereafter practicable.</p> <p style="margin:0px">&nbsp;&nbsp; </p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td>&nbsp;</td> <td style="MARGIN: 0px;" colspan="2">Very truly yours,</td> <td></td></tr> <tr style="height:15px"> <td style="width:47%;">&nbsp;</td> <td style="width:3%;">&nbsp;</td> <td style="width:30%;">&nbsp;</td> <td style="width:15%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td></td> <td style="BORDER-BOTTOM: black 1px solid;">/s/ David Hsu</td> <td></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">David Hsu</p></td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td>&nbsp;</td> <td> <p style="margin:0px">Chief Executive Officer</p></td> <td>&nbsp;</td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px">&nbsp;</p> <p style="margin:0px"> <p style="margin:0px"> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:3%;vertical-align:top;"> <p style="margin:0px 0px 0px 0in">cc:</p></td> <td style="width:1%;"> <p style="margin:0px">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0in">Ellenoff Grossman&nbsp;&amp; Schole LLP</p></td></tr></table></p> <p style="margin:0px"></p> <p style="margin: 0px"></p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
