# EDGAR Filing Document

**Accession Number:** 0001507957
**File Stem:** 0000000000-23-000140
**Filing Date:** 2023-1
**Character Count:** 3339
**Document Hash:** 00a61c8bbac749ee51685d5d85ba632a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000140.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0000000000-23-000140

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230105

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                          January 5, 2023

       Timothy Burns
       Chief Financial Officer
       Ideal Power Inc.
       5508 Highway 290 West, Suite 120
       Austin, Texas 78735

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

       Dear Timothy Burns:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Ned Prusse

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 5, 2023

Timothy Burns
Chief Financial Officer
Ideal Power Inc.
5508 Highway 290 West, Suite 120
Austin, Texas 78735

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

Dear Timothy Burns:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Gregory Herbers at 202-551-8028 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Ned Prusse