rw-wd.htm
 
 
  SunPower Corporation  
  1414 Harbour Way South  
 
Richmond, CA  94804
  
 
March 20, 2008

U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
 
 
Re:
SunPower Corporation (the “Registrant”) Registration Statement on Form S-3, File Number 333-140198; Withdrawal of Form RW
 
Ladies and Gentlemen:
 
On March 6, 2008, the Registrant submitted, via electronic filing, a request (the “Form RW”) for an order granting withdrawal of its Registration Statement on Form S-3 (File No. 333-140198), originally filed on January 25, 2007.  Since securities have previously been sold  pursuant to said Registration Statement, the Registrant shall accomplish the withdrawal by post-effective amendment rather than submission of the Form RW.  As such, the Registrant hereby requests that this request be withdrawn.

Please contact Christopher Kubiak of Jones Day, counsel to the Registrant, at (650) 739-3904 if you have any questions with respect to this request.
 
  Very Truly Yours,  
     
  SUNPOWER CORPORATION  
       
 
By:
/s/ Bruce Ledesma  
    Bruce Ledesma   
    General Counsel