# EDGAR Filing Document

**Accession Number:** 0001507957
**File Stem:** 0001104659-23-001415
**Filing Date:** 2023-1
**Character Count:** 2250
**Document Hash:** 005141e971457b14bad3f8556b2ef872
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-001415.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001104659-23-001415

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ideal Power Inc.
- **CENTRAL INDEX KEY:** 0001507957
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 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

![](tm2233495d5_correspimg001.jpg)

January 5, 2023

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

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Re:** | **Ideal Power Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **Filed December 29, 2022** |
|  | **File No. 333-269060** |

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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-3 (File No. 333-269060) be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Monday, January 9, 2023, 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, | Respectfully submitted, |
|  | **IDEAL POWER INC.** | **IDEAL POWER INC.** |
|  | By: | /s/ Timothy Burns |
|  | Timothy Burns | Timothy Burns |
|  | Chief Financial Officer | Chief Financial Officer |
| cc: Ned Prusse (Perkins Coie LLP) |  |  |

---