December 18, 2019
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
|Re:||Ideal Power Inc.|
Registration Statement on Form S-3
Filed December 13, 2019
File No. 333-235500
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 be accelerated so that it becomes effective at 4:00 p.m., Eastern Time, on Friday, December 20, 2019, 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.
|IDEAL POWER INC.|
|By:||/s/ Timothy Burns|
|Chief Financial Officer|
cc: Ned Prusse (Perkins Coie LLP)