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SEC Comment Letter for Ideal Power Inc. (IPWR) (CIK 0001507957) (IPWR) — Dec 17, 2019

Ideal Power Inc. (IPWR) (CIK 0001507957)
Date: Dec. 17, 2019 · CIK: 0001507957 · Accession: 0000000000-19-016486

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File numbers found in text: 333-235500

Date
December 17, 2019
Author
Lon E. Bell
Form
UPLOAD
Company
Ideal Power Inc. (IPWR) (CIK 0001507957)

Letter

December 17, 2019 Lon E. Bell President and Chief Executive Officer Ideal Power Inc. 4120 Freidrich Lane, Suite 100 Austin, Texas 78744 Re:Ideal Power Inc. Registration Statement on Form S-3 Filed December 13, 2019 File No. 333-235500 Dear Mr. Bell: 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ned A. Prusse

Show Raw Text
December 17, 2019
Lon E. Bell
President and Chief Executive Officer
Ideal Power Inc.
4120 Freidrich Lane, Suite 100
Austin, Texas 78744
Re:Ideal Power Inc.
Registration Statement on Form S-3
Filed December 13, 2019
File No. 333-235500
Dear Mr. Bell:
            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 Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Ned A. Prusse