United States securities and exchange commission logo

                          June 26, 2023

       Joe Mastrangelo
       Chief Executive Officer
       Eos Energy Enterprises, Inc.
       3920 Park Avenue
       Edison, New Jersey 08820

                                                        Re: Eos Energy
Enterprises, Inc.
Statement on Form S-3
                                                            Filed on June 20,
                                                            File No. 333-272754

       Dear Joe Mastrangelo:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jenny
O'Shanick at 202-551-8005 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Matthew L. Fry