| SunPower Corporation | ||
| 1414 Harbour Way South | ||
|
Richmond,
CA 94804
|
March 20,
2008
U.S.
Securities and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E.
Washington,
DC 20549
|
|
Re:
|
SunPower Corporation
(the “Registrant”) Registration Statement on Form S-3, File Number
333-140198; Withdrawal of Form
RW
|
Ladies
and Gentlemen:
On March
6, 2008, the Registrant submitted, via electronic filing, a request (the “Form
RW”) for an order granting withdrawal of its Registration Statement on Form S-3
(File No. 333-140198), originally filed on January 25, 2007. Since
securities have previously been sold pursuant to said Registration
Statement, the Registrant shall accomplish the withdrawal by post-effective
amendment rather than submission of the Form RW. As such,
the Registrant hereby requests that this request be withdrawn.
Please
contact Christopher Kubiak of Jones Day, counsel to the Registrant, at (650)
739-3904 if you have any questions with respect to this request.
| Very Truly Yours, | |||
| SUNPOWER CORPORATION | |||
|
|
By:
|
/s/ Bruce Ledesma | |
| Bruce Ledesma | |||
| General Counsel | |||