United States securities and exchange commission logo

                          August 6, 2020

       Ke Chen
       Chief Financial Officer
       ReneSola Ltd
       850 Canal Street, 3rd Floor
       Stamford, CT 06902

                                                        Re: ReneSola Ltd
Statement on Form F-3
                                                            Filed August 3,
                                                            File No. 333-240293

       Dear Mr. Chen:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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
action by the staff.

                                                        Please contact Edward
M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              David T. Zhang, Esq.