Correspondence 0001493152-24-004483 from Polar Power, Inc. (POLA) (CIK 0001622345) (POLA)
Polar Power, Inc. (POLA) (CIK 0001622345)
Date: Jan. 31, 2024 · CIK: 0001622345 · Accession: 0001493152-24-004483
AI Filing Summary & Sentiment
File numbers found in text: 333-276705
Letter
POLAR POWER, INC.
E. Gardena Blvd.
Gardena, California 90248
January 31, 2024
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
F. Street, N.E.
Washington, DC 20549
Attention: Gregory Herbers
Re: Polar Power, Inc.
Registration Statement on Form S-3 (File No. 333-276705)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), Polar Power, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-276705) (the “Registration Statement”), so that it may be declared effective at 4:00 p.m. Eastern Time on February 2, 2024, or as soon as practicable thereafter.
The Company hereby confirms that it is aware of its responsibilities under the 1933 Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel Janeane Ferrari of Loeb & Loeb LLP, by telephone at (212) 407-4209 or by email at jferrari@loeb.com. The Company hereby authorizes Ms. Ferrari of Loeb & Loeb LLP to orally modify or withdraw this request for acceleration.
Very
truly yours,
POLAR
POWER, INC.
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POLAR
POWER, INC.
249
E. Gardena Blvd.
Gardena,
California 90248
January
31, 2024
VIA
EDGAR CORRESPONDENCE
Securities
and Exchange Commission
100
F. Street, N.E.
Washington,
DC 20549
Attention:
Gregory Herbers
Re:
Polar
Power, Inc.
Registration
Statement on Form S-3 (File No. 333-276705)
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), Polar Power, Inc. (the “Company”)
hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-276705) (the
“Registration Statement”), so that it may be declared effective at 4:00 p.m. Eastern Time on February 2, 2024, or
as soon as practicable thereafter.
The
Company hereby confirms that it is aware of its responsibilities under the 1933 Act and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed offering of the securities specified in the Registration Statement.
It
would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel Janeane
Ferrari of Loeb & Loeb LLP, by telephone at (212) 407-4209 or by email at jferrari@loeb.com. The Company hereby authorizes Ms. Ferrari
of Loeb & Loeb LLP to orally modify or withdraw this request for acceleration.
Very
truly yours,
POLAR
POWER, INC.
By:
/s/
ARTHUR D. SAMS
Arthur
D. Sams
President
and Chief Executive Officer