December 18, 2019

 

VIA EDGAR

 

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,  
     
  IDEAL POWER INC.  
       
  By: /s/ Timothy Burns  
  Timothy Burns  
  Chief Financial Officer  

 

cc: Ned Prusse (Perkins Coie LLP)