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.


  Respectfully submitted,  
  By: /s/ Timothy Burns  
  Timothy Burns  
  Chief Financial Officer  


cc: Ned Prusse (Perkins Coie LLP)