SOLARMAX TECHNOLOGY, INC.
3080 12th Street
Riverside, California 92507
February 9, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
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| Re: | SolarMax Technology, Inc. |
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| Registration Statement on Form S-1 |
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| File No. 333-266206 |
Ladies and Gentlemen:
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, February 12, 2024, or as soon as thereafter practicable.
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| Very truly yours, |
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| /s/ David Hsu |
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| David Hsu |
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| Chief Executive Officer |
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| cc: | Ellenoff Grossman & Schole LLP |