Correspondence 0001437749-26-000724 from Ideal Power Inc. (IPWR)
Ideal Power Inc.
Date: Jan. 7, 2026 · CIK: 0001507957 · Accession: 0001437749-26-000724
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File numbers found in text: 333-292492
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CORRESP 1 filename1.htm ipwr20260107_corresp.htm January 7, 2026 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 30, 2025 File No. 333-292492 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 (the “Registration Statement”) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Friday, January 9, 2026, 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