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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,
2022
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
additional
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
General
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
20-F/A.
Huifeng Chang
FirstName LastNameHuifeng Chang
Canadian Solar Inc.
Comapany
October NameCanadian Solar Inc.
3, 2022
October
Page 2 3, 2022 Page 2
FirstName LastName
You may contact Jeffrey Gordon at 202-551-3866 or Kevin Stertzel at
202-551-
3723 with any questions.
Sincerely,
Division of Corporation
Finance
Office of Manufacturing