Correspondence 0001683168-24-005034 from iPower Inc. (IPW) (CIK 0001830072) (IPW)
iPower Inc. (IPW) (CIK 0001830072)
Date: July 24, 2024 · CIK: 0001830072 · Accession: 0001683168-24-005034
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File numbers found in text: 333-280734
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CORRESP
1
filename1.htm
July 24, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Request for Acceleration – iPower Inc.
Registration Statement on Form S-1
Filed July 9, 2024
(File No. 333-280734)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, iPower Inc. (the “Company”), respectfully requests that the Commission accelerate the effectiveness
of the above-referenced Registration Statement on Form S-1 (File No. 333-280734), and permit said Registration Statement to become effective
at 4:00 p.m. (Eastern Time) on Friday, July 26, 2024, or as soon thereafter as practicable.
The Company hereby authorizes Megan Penick, of
Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
Please contact Megan Penick, of Dorsey & Whitney
LLP, at penick.megan@dorsey.com or by telephone at 201-892-9525, with any questions and please notify us when this request for acceleration
has been granted.
Sincerely,
iPower Inc.
By:
/s/ Kevin Vassily
Name:
Kevin Vassily
Title:
Chief Financial Officer