SEC Company Response from Flux Power Holdings, (FLUX) — Oct 1, 2025
Flux Power Holdings, Inc.
Date: Oct. 1, 2025 · CIK: 0001083743 · Accession: 0001493152-25-016584
AI Filing Summary & Sentiment
Letter
October 1, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
F Street, N.E.
Washington, D.C. 20549
Attention: Jenny O’Shanick
Geoffrey Kruczek
Re: Flux Power Holdings, Inc.
Draft Registration Statement on Form S-1
Submitted April 21, 2025
CIK No. 0001083743
Ladies and Gentlemen:
On behalf of Flux Power Holdings, Inc. (the “Company”), and in connection with the filing via EDGAR of its Registration Statement on Form S-1 (the “Registration Statement”), this letter responds to the comments set forth in the letter to the Company dated April 28, 2025 from the staff of the Securities and Exchange Commission (the “Staff”).
For your convenience, we have repeated and numbered the Staff’s comments from the April 28, 2025 letter in italicized print, and the Company’s responses are provided below each comment.
General
1. Please file your remaining exhibits with your next amendment. Note that we may have additional comments on your registration statement following our review of any such exhibits.
In response to the Staff’s comment, the Company has filed the remaining exhibits as part of the Registration Statement.
2. Please revise to include the delaying amendment legend on the front cover page of the registration statement. Refer to Item 501(a) of Regulation S-K.
In response to the Staff’s comment, the Company has revised the Registration Statement to include the delaying amendment legend from Rule 473 of Regulation C under the Securities Act of 1933 on the front cover page of the Registration Statement.
[Remainder of page intentionally left blank.]
* * * * *
Securities and Exchange Commission
October 1, 2025
Page 2
Please do not hesitate to contact me at (858) 436-8046 if you have any questions or would like additional information regarding this matter.
Very
truly yours,
GUNDERSON
DETTMER STOUGH
Show Raw Text
CORRESP
1
filename1.htm
October
1, 2025
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Jenny O’Shanick
Geoffrey Kruczek
Re:
Flux Power Holdings, Inc.
Draft Registration Statement on Form S-1
Submitted April 21, 2025
CIK
No. 0001083743
Ladies
and Gentlemen:
On
behalf of Flux Power Holdings, Inc. (the “Company”), and in connection with the filing via EDGAR of its Registration
Statement on Form S-1 (the “Registration Statement”), this letter responds to the comments set forth in the
letter to the Company dated April 28, 2025 from the staff of the Securities and Exchange Commission (the “Staff”).
For
your convenience, we have repeated and numbered the Staff’s comments from the April 28, 2025 letter in italicized print, and the
Company’s responses are provided below each comment.
General
1. Please
file your remaining exhibits with your next amendment. Note that we may have additional comments
on your registration statement following our review of any such exhibits.
In
response to the Staff’s comment, the Company has filed the remaining exhibits as part of the Registration Statement.
2. Please
revise to include the delaying amendment legend on the front cover page of the registration
statement. Refer to Item 501(a) of Regulation S-K.
In
response to the Staff’s comment, the Company has revised the Registration Statement to include the delaying amendment legend from
Rule 473 of Regulation C under the Securities Act of 1933 on the front cover page of the Registration Statement.
[Remainder
of page intentionally left blank.]
*
* * * *
Securities and Exchange Commission
October 1, 2025
Page 2
Please
do not hesitate to contact me at (858) 436-8046 if you have any questions or would like additional information regarding this matter.
Very
truly yours,
GUNDERSON
DETTMER STOUGH
VILLENEUVE
FRANKLIN & HACHIGIAN, LLP
/s/ Ryan J. Gunderson
cc:
Krishna Vanka
Flux Power Holdings, Inc.
Kevin Royal
Flux Power Holdings, Inc.
Traci A. Biedermann
Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP