United States securities and exchange commission logo

                              October 3, 2022

       Huifeng Chang
       Director and Chief Financial Officer
       Canadian Solar Inc.
       545 Speedvale Avenue West
       Guelph, Ontario, Canada N1K 1E6

                                                        Re: Canadian Solar Inc.
                                                            Form 20-F for the
Year Ended December 31, 2021
                                                            Filed April 28,
                                                            CORRESP filed
September 21, 2022
                                                            File No. 001-33107

       Dear Huifeng Chang:

               We have reviewed your September 21, 2022 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to this comment, we may have
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       August 26, 2022 letter.

       Form 20-F for the Year Ended December 31, 2021


   1.                                                   We have reviewed your
responses to prior comments one through twelve. Please provide
                                                        your proposed
disclosures and revisions in an amendment to your Form 20-F. In doing
                                                        so, please ensure that
you also include revised certifications that are currently dated and
                                                        refer to the Form
 Huifeng Chang
FirstName  LastNameHuifeng Chang
Canadian Solar Inc.
October    NameCanadian Solar Inc.
        3, 2022
Page 2 3, 2022 Page 2
FirstName LastName
      You may contact Jeffrey Gordon at 202-551-3866 or Kevin Stertzel at
3723 with any questions.


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