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Correspondence 0001104659-23-001415 from Ideal Power Inc. (IPWR)

Ideal Power Inc.
Date: Jan. 5, 2023 · CIK: 0001507957 · Accession: 0001104659-23-001415

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File numbers found in text: 333-269060

Date
January 5, 2023
Author
By
Form
CORRESP
Company
Ideal Power Inc.

Letter

Re: Ideal Power Inc.

January 5, 2023

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Registration Statement on Form S-3

Filed December 29, 2022

File No. 333-269060

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ideal Power Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement on Form S-3 (File No. 333-269060) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Monday, January 9, 2023, or as soon thereafter as practicable.

Please call Ned Prusse of Perkins Coie LLP, counsel to the Company, at (303) 291-2374 as soon as the Registration Statement has been declared effective.

Respectfully submitted,
IDEAL POWER INC.

Show Raw Text
CORRESP
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filename1.htm

January 5, 2023

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

    Re:
    Ideal Power Inc.

    Registration Statement on Form S-3

    Filed December 29, 2022

    File No. 333-269060

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Ideal Power Inc. (the “Company”) hereby requests that the effective date of the above-captioned
Registration Statement on Form S-3 (File No. 333-269060) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time,
on Monday, January 9, 2023, or as soon thereafter as practicable.

Please call Ned Prusse of
Perkins Coie LLP, counsel to the Company, at (303) 291-2374 as soon as the Registration Statement has been declared effective.

    Respectfully submitted,

    IDEAL POWER INC.

    By:
    /s/ Timothy Burns

    Timothy Burns

    Chief Financial Officer

    cc: Ned Prusse (Perkins Coie LLP)