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 Acceleration


Dear Ms. O’Shanick:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Eos Energy Enterprises, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-263298), so that it may become effective at 4:00 p.m., Eastern time, on December 11, 2023, or as soon as practicable thereafter. 


  Very truly yours,
  Eos Energy Enterprises, Inc.

/s/ Nathan Kroeker

    Nathan Kroeker,
    Chief Financial Officer