
February 9, 2024
VIA EDGAR
United States Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
| Attn: | Ronald (Ron) Alper |
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| Pam Howell |
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| Ameen Hamady |
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| Jennifer Monick |
| Re: | SolarMax Technology, Inc. |
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| Registration Statement on Form S-1, as amended |
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| File No. 333-266206 |
Ladies and Gentlemen:
As representative of the several underwriters of the proposed offering of shares of common stock of SolarMax Technology, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:30 p.m., Eastern Time, on Monday, February 12, 2024, or as soon thereafter as possible.
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
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| Sincerely, |
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| Kingswood, a division of Kingswood Capital Partners, LLC |
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| By: | /s/ Tyler Bashaw |
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| Name: | Tyler Bashaw |
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| Title: | Director |
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[Signature Page to Acceleration Request]
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