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SEC Company Response from iPower (IPW) — Jan 16, 2026

iPower Inc.
Date: Jan. 16, 2026 · CIK: 0001830072 · Accession: 0001683168-26-000374

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File numbers found in text: 333-292682

Date
January 16, 2026
Author
By
Form
CORRESP
Company
iPower Inc.

Letter

Re: Request for Acceleration – iPower Inc.

January 16, 2026

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 January 12, 2026

(File No. 333-292682)

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. 333-292682), and permit said Registration Statement to become effective at 9:00 a.m. (Eastern Time) on Tuesday, January 20, 2026, or as soon thereafter as practicable.

The Company hereby authorizes Megan J. Penick Esq., of Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.

Please contact Megan J Penick Esq., 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

 January 16, 2026

 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 January 12, 2026

 (File No. 333-292682)

 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. 333-292682), and permit said Registration Statement
to become effective at 9:00 a.m. (Eastern Time) on Tuesday, January 20, 2026, or as soon thereafter as practicable.

 The Company hereby authorizes
Megan J. Penick Esq., of Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.

 Please contact Megan J Penick
Esq., 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/ Chenlong Tan

 Name:
 Chenlong Tan

 Title:
 Chief Executive Officer