Correspondence 0001493152-23-031948 from PIONEER POWER SOLUTIONS, INC. (PPSI) (CIK 0001449792) (PPSI)
PIONEER POWER SOLUTIONS, INC. (PPSI) (CIK 0001449792)
Date: Sept. 7, 2023 · CIK: 0001449792 · Accession: 0001493152-23-031948
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File numbers found in text: 333-274266
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CORRESP
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Pioneer
Power Solutions, Inc.
400
Kelby Street, 12th Floor
Fort
Lee, New Jersey 07024
September
7, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Washington, D.C. 20549
Attention: Eranga Dias
Re:
Pioneer
Power Solutions, Inc.
Registration
Statement on Form S-3
Filed
on August 30, 2023
File
No. 333-274266 (the “Registration Statement”)
Request
for Acceleration
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under
the Securities Act of 1933, as amended, Pioneer Power Solutions, Inc. hereby respectfully requests acceleration of the effective date
of the Registration Statement so that it may become effective at 4:30 p.m., Eastern Time, on September 8, 2023, or as soon thereafter
as practicable.
Should
any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes
and Boone, LLP, attention: Jayun Koo, Esq. at (212) 835-4823.
Very truly yours,
Pioneer Power Solutions, Inc.
By:
/s/
Nathan J. Mazurek
Nathan J. Mazurek
President and Chief Executive Officer
cc:
Rick A. Werner, Esq., Haynes and Boone, LLP
Jayun Koo, Esq., Haynes and Boone, LLP