SEC Comment Letter for PLUG POWER INC (PLUG) (CIK 0001093691) (PLUG) — Mar 21, 2022
PLUG POWER INC (PLUG) (CIK 0001093691)
Date: March 21, 2022 · CIK: 0001093691 · Accession: 0000000000-22-003060
AI Filing Summary & Sentiment
File numbers found in text: 001-34392
Letter
United States securities and exchange commission logo March 21, 2022 Paul Middleton Chief Financial Officer Plug Power, Inc. 968 Albany Shaker Road Latham, NY 12110 Re:Plug Power, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 1, 2022 Form 10-K for the Fiscal Year Ended December 31, 2020 Filed May 14, 2021 Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 10, 2020 File No. 001-34392 Dear Mr. Middleton: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 21, 2022
Paul Middleton
Chief Financial Officer
Plug Power, Inc.
968 Albany Shaker Road
Latham, NY 12110
Re:Plug Power, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 1, 2022
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed May 14, 2021
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 10, 2020
File No. 001-34392
Dear Mr. Middleton:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing