United States securities and exchange commission logo

                          January 22, 2021

       Yumin Liu
       Chief Executive Officer
       ReneSola Ltd
       3rd Floor, 850 Canal St
       Stamford, CT 06902

                                                        Re: ReneSola Ltd
Statement on Form F-3
                                                            Filed January 15,
                                                            File No. 333-252137

       Dear Yumin Liu:

              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 Sherry
Haywood at (202) 551-3345 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              David Zhang