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SEC Comment Letter for iPower (IPW) — Jan 16, 2026

iPower Inc.
Date: Jan. 16, 2026 · CIK: 0001830072 · Accession: 0000000000-26-000669

Offering / Registration Process

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File numbers found in text: 333-292682

Date
January 16, 2026
Author
Division of
Form
UPLOAD
Company
iPower Inc.

Letter

Re: iPower Inc. Registration Statement on Form S-1 Filed January 12, 2026 File No. 333-292682 Dear Chenlong Tan:

January 16, 2026

Chenlong Tan Chief Executive Officer iPower Inc. 8798 9th Street Rancho Cucamonga, CA 91730

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 Scott Anderegg at 202-551-3342 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Megan J. Penick

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Chenlong Tan
Chief Executive Officer
iPower Inc.
8798 9th Street
Rancho Cucamonga, CA 91730

 Re: iPower Inc.
 Registration Statement on Form S-1
 Filed January 12, 2026
 File No. 333-292682
Dear Chenlong Tan:

 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 Scott Anderegg at 202-551-3342 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Megan J. Penick
</TEXT>
</DOCUMENT>