<SEC-DOCUMENT>0001683168-23-005068.txt : 20240124
<SEC-HEADER>0001683168-23-005068.hdr.sgml : 20240124
<ACCEPTANCE-DATETIME>20230725150454
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ACCESSION NUMBER:		0001683168-23-005068
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230725

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Beam Global
		CENTRAL INDEX KEY:			0001398805
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				208457250
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5660 EASTGATE DRIVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		858-799-4583

	MAIL ADDRESS:	
		STREET 1:		5660 EASTGATE DRIVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Envision Solar International, Inc.
		DATE OF NAME CHANGE:	20100407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Casita Enterprises, Inc.
		DATE OF NAME CHANGE:	20070508
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">July 25, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Via EDGAR</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Attention: Erin Donahue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 40pt"></TD><TD STYLE="width: 20pt; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>Beam Global</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>Registration
Statement on Form S-3</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>Filed June 2,
2023</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>File No. 333-272396</B></TD></TR>
     </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ms. Donahue:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Beam Global (the &ldquo;Company&rdquo;)
is submitting this letter in response to the comment raised in the Staff&rsquo;s letter to the Company dated June 29, 2023 (the &ldquo;SEC
Comment Letter&rdquo;) regarding the Staff&rsquo;s review of the above-referenced registration statement on Form S-3 filed by the Company.
In this letter, we have included the comment from the SEC Comment Letter in italics followed by our response. We welcome any questions
you may have about our response.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Question No. 1:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>We note disclosure in
your Form 10-Q filed on May 15, 2023, that &quot;In March 2023, the Company secured a $ 100 million credit facility with OCI Group
to support our working capital requirements.&quot; Please revise your registration statement to disclose the material provisions of
this credit facility and file the agreement as an exhibit pursuant to Item 601(b)(10) of Regulation S-K. Include, without
limitation, disclosure of any restrictive covenants, how the credit facility has been utilized during the respective reporting
periods (if applicable), and where those amounts are reported in your financial statements. In addition, please confirm that you
will revise future filings, including your Form 10-Q for the quarter ended June 30, 2023, to include this disclosure and exhibit.
Finally, please tell us how you concluded that you were not required to disclose the credit facility in a filing</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Response to Comment 1:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">On March 14, 2023, the Company
and OCI Limited (&ldquo;OCI&rdquo;) entered into an Agreement for Supply Chain Line of Credit (the &ldquo;OCI Agreement&rdquo;) which
sets forth the general terms and conditions under which Beam may request and OCI may provide a line of credit to the Company in exchange
for accepted accounts receivables held by the Company in amounts up to $100 million. As of the date of this letter, there have been no
drawdowns under the OCI Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">The OCI Agreement does not obligate
the Company or OCI to perform any material obligations, and the OCI Agreement does not provide any material rights to either the Company
or OCI against the other. In order for the Company to borrow under the OCI Agreement, the Company must provide OCI with additional information
with respect to its request for a line of credit. These items include, among other things, the invoices underlying the accounts receivables
owed to the Company, information about the payor of such accounts and the execution of additional agreements with respect to a drawdown.
There is no obligation for the Company to submit a request for a line of credit and there is no obligation for OCI to provide such line
of credit upon such request. Since there is no obligation or rights provided either to the Company or OCI, the OCI Agreement is not a
material definitive agreement as defined in Section 1.01(2)(b) of Form 8-K which states that a material agreement is &ldquo;an agreement
that provides for obligations that are material to and enforceable against the registrant, or rights that are material to the registrant
and enforceable by the registrant against one or more other parties to the agreement, in each case whether or not subject to conditions.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Once the Company and OCI enter
into a material agreement to effect a drawdown, the Company will disclose on a Form 8-K, or other periodic filing as permitted, the material
terms of the OCI Agreement and any additional material agreements as required to be filed in accordance with Form 8-K. Since the OCI Agreement
doesn&rsquo;t meet the definition of a material agreement and doesn&rsquo;t obligate the Company in any manner, the Company doesn&rsquo;t
believe it is required to revise its registration statement to include additional information about the OCI Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Please feel free to contact the
undersigned at (949) 939-0615, or the Company&rsquo;s counsel, Jeff Pietsch, at Weintraub Tobin, (415) 772-9611, if you have any questions
regarding the above responses to your comments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><U>/s/ Kathy McDermott</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Kathy McDermott, CFO</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Beam Global</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Cc: Jeff Pietsch, Esq.</P>

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