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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

AI Filing Summary & Sentiment

File numbers found in text: 333-280734

Date
July 24, 2024
Author
By
Form
CORRESP
Company
iPower Inc. (IPW) (CIK 0001830072)

Letter

Re: Request for Acceleration – iPower Inc.

July 24, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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.

Show Raw Text
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