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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001465451-10-000002.txt : 20100310
<SEC-HEADER>0001465451-10-000002.hdr.sgml : 20100310
<ACCEPTANCE-DATETIME>20100309181614
ACCESSION NUMBER:		0001465451-10-000002
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100310
DATE AS OF CHANGE:		20100309
EFFECTIVENESS DATE:		20100310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Progressive Lighting & Energy Solutions, Inc.
		CENTRAL INDEX KEY:			0001465451
		IRS NUMBER:				710966443
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-134489
		FILM NUMBER:		10668271

	BUSINESS ADDRESS:	
		STREET 1:		1562 PARKWAY LOOP B
		CITY:			TUSTIN
		STATE:			CA
		ZIP:			92780
		BUSINESS PHONE:		714-542-5490

	MAIL ADDRESS:	
		STREET 1:		1562 PARKWAY LOOP B
		CITY:			TUSTIN
		STATE:			CA
		ZIP:			92780
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001465451</cik>
        <entityName>Progressive Lighting &amp; Energy Solutions, Inc.</entityName>
        <issuerAddress>
            <street1>1562 PARKWAY LOOP, STE. B</street1>
            <city>TUSTIN</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>92780</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>714-542-5490</issuerPhoneNumber>
        <jurisdictionOfInc>CALIFORNIA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>Progressive Lighting Systems, Inc.</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Randy</firstName>
                <lastName>Parole</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1562 Parkway Loop, Ste. B</street1>
                <city>Tustin</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92780</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>William</firstName>
                <lastName>Tauber</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1562 Parkway Loop, Ste. B</street1>
                <city>Tustin</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92780</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Energy Conservation</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$5,000,001 - $25,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001465451-09-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-05-22</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Series A Preferred Stock</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>25000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Choice Investments, Inc.</recipientName>
                <recipientCRDNumber>17665</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>4800 Bee Cave Road</street1>
                    <city>Austin</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <zipCode>78746</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AL</state>
                    <state>AK</state>
                    <state>AZ</state>
                    <state>AR</state>
                    <state>CA</state>
                    <state>CO</state>
                    <state>CT</state>
                    <state>DC</state>
                    <state>FL</state>
                    <state>GA</state>
                    <state>ID</state>
                    <state>IL</state>
                    <state>IN</state>
                    <state>IA</state>
                    <state>KS</state>
                    <state>KY</state>
                    <state>LA</state>
                    <state>ME</state>
                    <state>MD</state>
                    <state>MA</state>
                    <state>MI</state>
                    <state>MN</state>
                    <state>MS</state>
                    <state>MO</state>
                    <state>MT</state>
                    <state>NE</state>
                    <state>NV</state>
                    <state>NJ</state>
                    <state>NM</state>
                    <state>NY</state>
                    <state>NC</state>
                    <state>OH</state>
                    <state>OK</state>
                    <state>OR</state>
                    <state>PA</state>
                    <state>SC</state>
                    <state>TX</state>
                    <state>UT</state>
                    <state>VA</state>
                    <state>WA</state>
                    <state>WI</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>2000000</totalOfferingAmount>
            <totalAmountSold>1225000</totalAmountSold>
            <totalRemaining>775000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>22</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>260000</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>850000</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>Prior to this offering, the Company redeemed William Tauber's shares of common stock by issuing to him, among other things a note payable in the amount of $850,000.  A portion of the proceeds from this offering will be used to satisfy this note payable.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Progressive Lighting &amp; Energy Solutions, Inc.</issuerName>
                <signatureName>Randy Parole</signatureName>
                <nameOfSigner>Randy Parole</nameOfSigner>
                <signatureTitle>Chief Executive Offficer</signatureTitle>
                <signatureDate>2010-03-09</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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