    <SEC-DOCUMENT>0001104659-21-139905-index.html : 20220419
    <SEC-HEADER>0001104659-21-139905.hdr.sgml : 20220419
    <ACCEPTANCE-DATETIME>20211116154839
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0001104659-21-139905
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		4
    FILED AS OF DATE:		20211116

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			PLUG POWER INC
    		CENTRAL INDEX KEY:			0001093691
    		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL INDUSTRIAL APPARATUS [3620]
    		IRS NUMBER:				223672377
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		968 ALBANY-SHAKER ROAD
    		CITY:			LATHAM
    		STATE:			NY
    		ZIP:			12110
    		BUSINESS PHONE:		5187827700

    	MAIL ADDRESS:
    		STREET 1:		968 ALBANY-SHAKER ROAD
    		CITY:			LATHAM
    		STATE:			NY
    		ZIP:			12110
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>tm2133129d1_correspimg001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 2 - file: tm2133129d1_correspimg001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>tm2133129d1_correspsp4img001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: tm2133129d1_correspsp4img001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>tm2133129d1_correspimg002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: tm2133129d1_correspimg002.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>