SEC Comment Letter 0000000000-23-009910 to PIONEER POWER SOLUTIONS, INC. (PPSI) (CIK 0001449792) (PPSI)
PIONEER POWER SOLUTIONS, INC. (PPSI) (CIK 0001449792)
Date: Sept. 7, 2023 · CIK: 0001449792 · Accession: 0000000000-23-009910
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File numbers found in text: 333-274266
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United States securities and exchange commission logo
September 7, 2023
Walter Michalec
Chief Financial Officer
PIONEER POWER SOLUTIONS, INC.
400 Kelby Street, 12th Floor
Fort Lee, New Jersey 07024
Re:PIONEER POWER SOLUTIONS, INC.
Registration Statement on Form S-3
Filed August 30, 2023
File No. 333-274266
Dear Walter Michalec:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing