<SEC-DOCUMENT>0001683168-23-005854.txt : 20240124
<SEC-HEADER>0001683168-23-005854.hdr.sgml : 20240124
<ACCEPTANCE-DATETIME>20230817145448
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ACCESSION NUMBER:		0001683168-23-005854
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230817

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">August 17, 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: 6%"></TD><TD STYLE="width: 5%; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify; width: 88%"><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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 your comment letter dated July 31, 2023 (the &ldquo;SEC Comment Letter&rdquo;) which responded
to the Company&rsquo;s response in connection with the comment raised in the Staff&rsquo;s letter to the Company dated June 29, 2023 regarding
the Staff&rsquo;s review of the above-referenced registration statement on Form S-3 filed by the Company. 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 0pt 0.5in; text-align: left; text-indent: 0.5in"><I>We note your response
to prior comment one and reissue it. Please revise your</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>registration statement to disclose the
material provisions of the credit facility and file the</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>agreement as an exhibit pursuant to
Item 601(b)(10) of Regulation S-K. In addition,</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>please confirm that you will revise
future filings, including your Form 10-Q for the</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>quarter ended June 30, 2023, to include
this disclosure and exhibit. Finally, please tell us</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>how you concluded that you were not
required to disclose the credit facility in a filing on</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>Form 8-K, specifically addressing Item
2.03 thereof. In this regard, we note the</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>Instructions to Item 2.03 require disclosure
where a facility &ldquo;may give rise to direct</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>financial obligations,&rdquo; both with
respect to the entering into of the facility and as direct</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><I>financial obligations arise or are created
under the facility, if and to the extent material to the registrant.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 August 14, 2023, the Company
disclosed in its quarterly report for the period ending June 30, 2023 on Form 10-Q, the material provisions of the Agreement for Supply
Chain Line of Credit (the &ldquo;OCI Agreement&rdquo;) entered into by and between the Company and OCI Limited (&ldquo;OCI&rdquo;) on
March 14, 2023. The Company also filed the OCI Agreement as an exhibit to its Form 10-Q. The Company is in process of amending its registration
statement on Form S-3 (333-272396) to disclose the material provisions of the OCI Agreement and will file the OCI Agreement as an exhibit
thereto.</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"></P>

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<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"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">The Company previously did not
file the OCI Agreement under Item 2.03 of Form 8-K because it believed that the OCI Agreement did not and 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 enforceable
against the registrant. Instruction 1 to Item 2.03 of Form 8-K states: &ldquo;A registrant has no obligation to disclose information under
this Item 2.03 until the registrant enters into an agreement enforceable against the registrant, whether or not subject to conditions,
under which the direct financial obligation arises or is created.&rdquo;</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>

<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>

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