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SEC Company Response from Flux Power Holdings, Inc. (FLUX) (CIK 0001083743) (FLUX) — Jul 27, 2012

Flux Power Holdings, Inc. (FLUX) (CIK 0001083743)
Date: July 27, 2012 · CIK: 0001083743 · Accession: 0001144204-12-041422

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File numbers found in text: 000-25909

Referenced dates: July 13, 2012

Date
July 27, 2012
Author
Assistant Director
Form
CORRESP
Company
Flux Power Holdings, Inc. (FLUX) (CIK 0001083743)

Letter

Securities and Exchange Commission Division of Corporation Finance Re: Flux Power Holdings, Inc. Form 8-K Filed June 18, 2012 File No. 000-25909

Dear Ms. Ravitz:

We represent Flux Power Holdings, Inc. (the “Company”) and are in receipt of the Staff’s letter dated July 13, 2012 in connection with the above referenced matter. We have had an opportunity to review and discuss the Staff’s letter, and after discussion, the Company intends to comply with the Staff’s comments. However, the Company will need additional time to prepare and finalize the requested revisions to the Form 8-K. Accordingly, on behalf of the Company we are requesting that the Company be given until August 6, 2012 to respond to the Staff’s letter and to file the information in response to the Staff’s comment letter.

Thank you for your understanding on this matter and if you have any questions, please contact me or John Yung at 916-930-2524.

Very truly yours,
/s/ Deborah K. Seo

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CORRESP
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        500 Capitol Mall, Suite 1800

        Sacramento, CA 95814

        Telephone: 916-930-2500

        Fax: 916-930-2501

        www.lockelord.com

        Deborah K. Seo

        Direct Telephone: 916-930-2757

        Direct Fax: 916-290-0460

        dseo@lockelord.com

July 27, 2012

Amanda Ravitz

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

 Re: Flux Power Holdings, Inc.

  Form 8-K

  Filed June 18, 2012

  File No. 000-25909

Dear Ms. Ravitz:

We represent Flux Power Holdings, Inc. (the
“Company”) and are in receipt of the Staff’s letter dated July 13, 2012 in connection with the above referenced
matter. We have had an opportunity to review and discuss the Staff’s letter, and after discussion, the Company intends to
comply with the Staff’s comments. However, the Company will need additional time to prepare and finalize the requested revisions
to the Form 8-K. Accordingly, on behalf of the Company we are requesting that the Company be given until August 6, 2012 to respond
to the Staff’s letter and to file the information in response to the Staff’s comment letter.

Thank you for your understanding on this
matter and if you have any questions, please contact me or John Yung at 916-930-2524.

    Very truly yours,

    /s/ Deborah K. Seo

DKS:dh

cc: Chris Anthony

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