SEC Comment Letter 0000000000-24-011273 to PLUG POWER INC (PLUG) (CIK 0001093691) (PLUG)
PLUG POWER INC (PLUG) (CIK 0001093691)
Date: Oct. 7, 2024 · CIK: 0001093691 · Accession: 0000000000-24-011273
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File numbers found in text: 001-34392
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October 7, 2024
Paul B. Middleton
Chief Financial Officer
Plug Power Inc.
125 Vista Boulevard
Slingerlands, NY 12159
Re:Plug Power Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-34392
Dear Paul B. Middleton:
We have completed our review of your filing. 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