SPWR 04282013 IRANNOTICE

April 28, 2013

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re:
Notice of disclosure filed in Exchange Act Annual Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

Dear Sirs:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that SunPower Corporation has made disclosure pursuant to those provisions in its Amendment No. 1 to its Annual Report on Form 10-K/A for the fiscal year ended December 30, 2012, which was filed with the Securities and Exchange Commission on April 29, 2013.

Respectfully submitted,
 
SUNPOWER CORPORATION
 
/S/ LISA BODENSTEINER
Lisa Bodensteiner

Executive Vice President and
General Counsel



SunPower Corporation · 77 Rio Robles · San Jose, CA 95134 · Phone: 408-240-5500
http://www.sunpowercorp.com