SEC Comment Letter for Ideal Power Inc. (IPWR) (CIK 0001507957) (IPWR) — Apr 19, 2017
Ideal Power Inc. (IPWR) (CIK 0001507957)
Date: April 19, 2017 · CIK: 0001507957 · Accession: 0000000000-17-013403
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Mail Stop 3030
April 18, 2017
Via E -mail
R. Daniel Brdar
Chief Executive Officer
Ideal Power Inc.
4120 Freidrich Lane, Suite 100
Austin, TX 78744
Re: Ideal Power Inc.
Registration Statement on Form S-3
Filed March 31, 2017
File No. 333 -217088
Dear M r. Brdar:
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 Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc: Samer M. Zabaneh