<SEC-DOCUMENT>0001104659-21-139905-index.html : 20220419
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<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>
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<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>