SEC Comment Letter 0000000000-24-001209 to Polar Power, Inc. (POLA) (CIK 0001622345) (POLA)
Polar Power, Inc. (POLA) (CIK 0001622345)
Date: Jan. 31, 2024 · CIK: 0001622345 · Accession: 0000000000-24-001209
AI Filing Summary & Sentiment
File numbers found in text: 333-276705
Letter
United States securities and exchange commission logo January 31, 2024 Luis Zavala Chief Financial Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, California 90248 Re:Polar Power, Inc. Registration Statement on Form S-3 Filed January 26, 2024 File No. 333-276705 Dear Luis Zavala: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Janeane R. Ferrari
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United States securities and exchange commission logo
January 31, 2024
Luis Zavala
Chief Financial Officer
Polar Power, Inc.
249 E. Gardena Blvd.
Gardena, California 90248
Re:Polar Power, Inc.
Registration Statement on Form S-3
Filed January 26, 2024
File No. 333-276705
Dear Luis Zavala:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Janeane R. Ferrari