December 7, 2023




Ms. Jenny O’Shanick

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-3628


Re: Eos Energy Enterprises, Inc.
  Registration Statement on Form S-3

File No. 333-263298

Request for Withdrawal of Acceleration Request


Dear Ms. O’Shanick:


Eos Energy Enterprises, Inc. (the “Company”) respectfully withdraws its request for acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 set forth in a letter, dated December 7, 2023, from the Company. 


  Very truly yours,
  Eos Energy Enterprises, Inc.
  By: /s/ Nathan Kroeker
    Nathan Kroeker,
    Chief Financial Officer