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
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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