# EDGAR Filing Document

**Accession Number:** 0001507957
**File Stem:** 0001437749-26-010836
**Filing Date:** 2026-4
**Character Count:** 2117
**Document Hash:** 8746905fde4b11287dd38e685aaeada2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-010836.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001437749-26-010836

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260401

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ideal Power Inc.
- **CENTRAL INDEX KEY:** 0001507957
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 141999058
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5508 HIGHWAY 290 WEST
- **STREET 2:** SUITE 120
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78735
- **BUSINESS PHONE:** 512-264-1542

**MAIL ADDRESS:**
- **STREET 1:** 5508 HIGHWAY 290 WEST
- **STREET 2:** SUITE 120
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78735

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ideal Power Converters, Inc.
- **DATE OF NAME CHANGE:** 20101215

![ipwrlogo1.jpg](ipwrlogo1.jpg)

April 1, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **Ideal Power Inc.** |

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**Registration Statement on Form S-1**<br>

**Filed March 27, 2026**<br>

**File No. 333-294696**<br>

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ideal Power Inc. (the "Company") hereby requests that the effective date of the above-captioned Registration Statement on Form S-1 (the "Registration Statement") be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Friday, April 3, 2026, or as soon thereafter as practicable.

Please call Ned Prusse of Perkins Coie LLP, counsel to the Company, at (303) 291-2374 as soon as the Registration Statement has been declared effective.

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| |
|:---|
| Respectfully submitted, |
| **IDEAL POWER INC.** |

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| | |
|:---|:---|
| By: | /s/ Timothy Burns |
| Timothy Burns | Timothy Burns |
| Chief Financial Officer | Chief Financial Officer |

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