<SEC-DOCUMENT>0000924168-18-000071.txt : 20190129
<SEC-HEADER>0000924168-18-000071.hdr.sgml : 20190129
<ACCEPTANCE-DATETIME>20181129162720
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000924168-18-000071
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENERGY FOCUS, INC/DE
		CENTRAL INDEX KEY:			0000924168
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		IRS NUMBER:				943021850
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		32000 AURORA ROAD
		STREET 2:		SUITE B
		CITY:			SOLON
		STATE:			OH
		ZIP:			44139
		BUSINESS PHONE:		4407151300

	MAIL ADDRESS:	
		STREET 1:		32000 AURORA ROAD
		STREET 2:		SUITE B
		CITY:			SOLON
		STATE:			OH
		ZIP:			44139

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIBERSTARS INC /CA/
		DATE OF NAME CHANGE:	19940527
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TEXT>
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<div><a name="s7D82BFB1EC5D5FDCA4A2456D77A34704"></a></div><div style="line-height:120%;text-align:left;"><img src="efoieffectrequimage1aa01.jpg" alt="efoieffectrequimage1aa01.jpg" style="height:62px;width:133px;"></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">Energy Focus, Inc.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">32000 Aurora Road, Suite B</font></div><div style="line-height:120%;padding-bottom:48px;text-align:center;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Solon, OH 44139</font></div><div style="line-height:120%;padding-bottom:40px;text-align:center;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">November 29, 2018</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">VIA EDGAR</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">US Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">100 F Street, NE</font></div><div style="line-height:120%;padding-bottom:8px;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Washington, DC 20549</font></div><div style="line-height:120%;padding-top:24px;text-align:left;padding-left:48px;text-indent:48px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">Re:&#160;&#160;&#160;&#160;Energy Focus, Inc.</font></div><div style="line-height:120%;text-align:left;padding-left:48px;text-indent:48px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">Registration Statement on Form S-3</font></div><div style="line-height:120%;text-align:left;padding-left:48px;text-indent:48px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">Filed November 7, 2018</font></div><div style="line-height:120%;text-align:left;padding-left:48px;text-indent:48px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;font-weight:bold;">File No. 333-228255</font></div><div style="line-height:120%;padding-bottom:16px;padding-top:24px;text-align:left;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Ladies and Gentlemen:</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Energy Focus, Inc. (the &#8220;Company&#8221;) hereby respectfully requests that the above-referenced Registration Statement be declared effective at 4:30 p.m., Eastern time, on December 4, 2018 or as soon thereafter as practicable.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Please contact Janet Spreen of Baker &amp; Hostetler LLP at (216) 861-7564 with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Very truly yours,</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Energy Focus, Inc.</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">By:   _</font><font style="font-family:Arial;font-size:10pt;text-decoration:underline;">/s/ Jerry Turin&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:left;padding-left:318px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Jerry Turin</font></div><div style="line-height:120%;text-align:left;padding-left:318px;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;">Chief Financial Officer</font></div><div><br></div>	</body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
