United States securities and exchange commission logo

                            December 16, 2020

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

                                                        Re: Eos Energy
Enterprises, Inc.
Statement on Form S-1
                                                            Filed December 10,
                                                            File No. 333-251243

       Dear Mr. Mastrangelo:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed December 10, 2020


   1.                                                   It appears you are
registering the primary issuance of 325,000 shares of common stock
                                                        that are issuable upon
the exercise of a warrant issued to the Sponsor. Please note that a
                                                        transaction that
commenced privately cannot be converted to a registered offering. Please
                                                        advise us of the
exercise provisions of the warrants referenced above. If you do not
                                                        believe the warrants
were immediately exercisable (i.e., within one year) when issued
                                                        privately, please
explain why. Refer to Securities Act Sections Compliance and Disclosure
Questions 103.04 and 134.02.

              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
 Joe Mastrangelo
Eos Energy Enterprises, Inc.
December 16, 2020
Page 2

action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

        Please contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal
Branch Chief, at
(202) 551-3397 with any questions.

FirstName LastNameJoe Mastrangelo
                                                           Division of
Corporation Finance
Comapany NameEos Energy Enterprises, Inc.
                                                           Office of
December 16, 2020 Page 2
cc:       Anthony M. Saur
FirstName LastName