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SEC Comment Letter for Ideal Power Inc. (IPWR) (CIK 0001507957) (IPWR) — Mar 31, 2026

Ideal Power Inc. (IPWR) (CIK 0001507957)
Date: March 31, 2026 · CIK: 0001507957 · Accession: 0000000000-26-003260

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File numbers found in text: 333-294696

Date
March 31, 2026
Author
Division of
Form
UPLOAD
Company
Ideal Power Inc. (IPWR) (CIK 0001507957)

Letter

Re: Ideal Power Inc. Registration Statement on Form S-1 Filed on March 27, 2026 File No. 333-294696 Dear David Somo:

March 31, 2026

David Somo Chief Executive Officer Ideal Power Inc. 5508 Highway 290 West, Suite 120 Austin, Texas, 78735

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 Bradley Ecker at 202-551-4985 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 31, 2026

David Somo
Chief Executive Officer
Ideal Power Inc.
5508 Highway 290 West, Suite 120
Austin, Texas, 78735

 Re: Ideal Power Inc.
 Registration Statement on Form S-1
 Filed on March 27, 2026
 File No. 333-294696
Dear David Somo:

 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 Bradley Ecker at 202-551-4985 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>