<SEC-DOCUMENT>0001387131-16-005952.txt : 20160809
<SEC-HEADER>0001387131-16-005952.hdr.sgml : 20160809
<ACCEPTANCE-DATETIME>20160705150836
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001387131-16-005952
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160705

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIONEER POWER SOLUTIONS, INC.
		CENTRAL INDEX KEY:			0001449792
		STANDARD INDUSTRIAL CLASSIFICATION:	POWER, DISTRIBUTION & SPECIALTY TRANSFORMERS [3612]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		400 KELBY STREET, 9TH FLOOR
		STREET 2:		ONE PARKER PLAZA
		CITY:			FORT LEE
		STATE:			NJ
		ZIP:			07024
		BUSINESS PHONE:		212-867-0700

	MAIL ADDRESS:	
		STREET 1:		400 KELBY STREET, 9TH FLOOR
		STREET 2:		ONE PARKER PLAZA
		CITY:			FORT LEE
		STATE:			NJ
		ZIP:			07024

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SIERRA CONCEPTS, INC.
		DATE OF NAME CHANGE:	20081112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SIERRA CONCEPTS
		DATE OF NAME CHANGE:	20081112
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
<head>
     <title></title>
</head>
<body style="font: 10pt Times New Roman, Times, Serif; font-family: Times New Roman, Times, serif;"><div align="LEFT" style="margin-bottom: 0; margin-top: 0;">
<div style="border-bottom: Black 1pt solid; border-top: Black 2pt solid; width: 100%; font-size: 1pt;">&nbsp;</div>
</div>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">July 5, 2016</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b><u>VIA EDGAR</u></b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Division of Corporation Finance<br> Securities and Exchange Commission<br> 100 F Street, NE</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Washington, D.C.20549</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Attention: Martin James</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="margin-bottom: 0; margin-top: 0; font: 10pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 112.5pt;"></td>
<td style="width: 36pt;"><b>Re:</b></td>
<td><b>Pioneer Power Solutions, Inc.<br> Form 10-K for Fiscal Year ended December 31, 2015<br> Filed March 31, 2016</b></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>Form 10-Q for the Quarterly Period ended March 31, 2016</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>Filed May 13, 2016</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>File No. 001-35212</b></p>
</td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><br> Ladies and Gentlemen:</p>
<p style="margin: 0; text-align: left; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;"><a name="Start"></a>&nbsp;</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">Reference is made to the letter dated June 21, 2016 (the &#x201C;<u>Comment Letter</u>&#x201D;) from the staff of the Division of Corporation Finance (the &#x201C;<u>Staff</u>&#x201D;) of the Securities and Exchange Commission (the &#x201C;<u>Commission</u>&#x201D;) regarding the Form 10-K for the fiscal year ended December 31, 2015 and the Form 10-Q for the quarterly period ended March 31, 2016 filed by Pioneer Power Solutions, Inc. (the &#x201C;<u>Company</u>&#x201D;). Please see the Company&#x2019;s responses to the Comment Letter below. The Company&#x2019;s responses are numbered to correspond to the Staff&#x2019;s comments as numbered in the Comment Letter. For your convenience, each of the Staff&#x2019;s comments contained in the Comment Letter have been restated below in their entirety, with the Company&#x2019;s corresponding response set forth immediately under such comment.</p>
<p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><font style="letter-spacing: -0.05pt;"><b><u>Form</u></b></font><b><u> <font style="letter-spacing: -0.05pt;">10-K&nbsp;</font>for the&nbsp;<font style="letter-spacing: -0.05pt;">Fiscal Year ended</font> <font style="letter-spacing: -0.05pt;">December&nbsp;</font>31, 2015</u></b></p>
<p style="margin: 0; font: 10pt/10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><font style="letter-spacing: -0.05pt;"><b><u>Item</u></b></font><b><u> 8.Financial Statements </u></b></p>
<p style="margin: 0; font: 10pt/10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><font style="letter-spacing: -0.05pt;"><b><u>Consolidated Statements of Operations,</u></b></font><b><u> <font style="letter-spacing: -0.05pt;">page </font>39</u></b></p>
<p style="margin: 0; font: 10pt/10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>1.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>Please revise future filings to separately state the amount of your goodwill impairment losses consistent with ASC 350-20-45-2.</b></font></td>
</tr>
</table>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0 8.65pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; text-indent: 41.05pt; font: 10pt Times New Roman, Times, Serif;">The Company notes the Staff&#x2019;s comment and will separately state the amount of goodwill impairment losses in future filings consistent with ASC 350-20-45-2.</p>
<p style="margin: 0.8pt 0 0; font: 10pt/13pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b><u>Note 8. Goodwill and Other Intangible Assets, page 55</u></b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>2.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>In future filings, please disclose both the gross amount and accumulated impairment losses of goodwill as of the beginning and end of the period. Refer to ASC 350-20-50-1.</b></font></td>
</tr>
</table>
<p style="margin: 0.8pt 0 0; font: 10pt/13pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0 8.65pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; text-indent: 41.05pt; font: 10pt Times New Roman, Times, Serif;">The Company notes the Staff&#x2019;s comment and will include in future filings both the gross amount and accumulated impairment losses of goodwill as of the beginning and end of the period.</p>
<p style="margin: 0 19.45pt 0 0; font: 10pt Times New Roman, Times, Serif;"><font style="letter-spacing: -0.05pt;">&nbsp;</font></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b><u>Note 16. Business Segment, Geographic and Customer Information, page 67</u></b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>3.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>We note that you currently include your reconciling items within a single amount labeled &#x2018;General Corporate.&#x2019; In future filings please separately identify and describe any significant reconciling items included in this amount as required by ASC 280-10-50-31.</b></font></td>
</tr>
</table>
<p style="margin: 0 8.4pt 0 5pt; font: 10pt Times New Roman, Times, Serif;  border-bottom: 1pt solid black;"><b>&nbsp;</b></p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0 8.4pt 0 5pt; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0 8.65pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; text-indent: 40.5pt; font: 10pt Times New Roman, Times, Serif;">The Company notes the Staff&#x2019;s comment. Amounts labeled &#x201C;General Corporate&#x201D; are expenses related to the Company&#x2019;s principal executive offices, and are not allocated to the Company&#x2019;s reportable segments: T&#38;D Solutions and Critical Power Solutions. In future filings, the Company will label these amounts &#x201C;Unallocated Corporate Overhead Expenses&#x201D;, and will separately identify and describe any significant reconciling items included in this amount as required by ASC 280-10-50-31.</p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>4.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>With respect to your disclosures about major customers under ASC 280-10-50-42, it is not clear whether the amounts shown reflect the same or different customers in each period. Please revise future filings to show the amount for each customer for each period shown. </b></font></td>
</tr>
</table>
<p style="margin: 0 8.4pt 0 5pt; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0 8.65pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; text-indent: 41.05pt; font: 10pt Times New Roman, Times, Serif;">The Company notes the Staff&#x2019;s comment and will revise its disclosures about major customers under ASC 280-10-50-42 in future filings to show the amount for each customer for each period shown.</p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>5.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>In future filings please disclose revenues from external customers for each product or service or each group of similar products and services unless it is impracticable to do so. If providing the information is impracticable, you should disclose that fact. Refer to ASC 280-10-50-40.</b></font></td>
</tr>
</table>
<p style="margin: 0 8.4pt 0 5pt; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0 8.65pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; text-indent: 41.05pt; font: 10pt Times New Roman, Times, Serif;">The Company notes the Staff&#x2019;s comment and in future filings will disclose revenues from external customers for various types of transformers and switchgears in the T&#38;D Solutions segment and for power generation equipment and service in Critical Power Solutions segment in a manner consistent with the disclosure provided within Item 7 - Management&#x2019;s Discussions and Analysis of Financial Condition and Results of Operations on page 28.</p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b><u>Item 9A. Controls and Procedures</u></b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b><u>Management&#x2019;s Report on Internal Control over Financial Reporting, page 71</u></b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>6.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>We note that your Management&#xB4;s Report on Internal Control over Financial Reporting does not identify the version of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework that was used to perform your assessment. Please tell us the COSO framework used by your management and, as required by Item 308(a)(2) of Regulation S-K, revise the report in future filings to identify the framework used.</b></font></td>
</tr>
</table>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0 8.65pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; text-indent: 41.05pt; font: 10pt Times New Roman, Times, Serif;">The Company used the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control &#x2013; Integrated Framework (2013) to perform the assessment in Management&#x2019;s Report on Internal Control over Financial Reporting. The Company will revise the report in future filings to identify the framework used.</p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b><u>Form 10-Q for the Quarterly Period Ended March 31, 2016</u></b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0 8.4pt 0 0; font: 10pt Times New Roman, Times, Serif;"><b><u>Item 4. Controls and Procedures, page 27</u></b></p>
<p style="margin: 0 8.4pt 0 41pt; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="margin-bottom: 0; margin-top: 0; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0" width="100%">
<tr style="vertical-align: top;">
<td style="width: 5pt;"></td>
<td style="width: 36pt;"><b>7.</b></td>
<td style="padding-right: 8.4pt;"><font style="font-size: 10pt;"><b>We note that you refer to your assessment of disclosure controls and procedures as of December 31, 2015. Consistent with Item 4 of Form 10-Q and Item 307 of Regulation S-K, please amend the filing to disclose the conclusions of your principal executive and principal financial officers regarding the effectiveness of your disclosure controls and procedures as of the end of the period covered by the report - i.e., March 31, 2016.</b></font></td>
</tr>
</table>
<p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif; border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0 0 0 41pt; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;"><u>Response</u>:</p>
<p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">A proposed amendment to the Form 10-Q that discloses the conclusions of the Company&#x2019;s principal executive and principal financial officers regarding the effectiveness of the Company&#x2019;s disclosure controls and procedures as of the end of the period covered by the report, consistent with Item 4 of Form 10-Q and Item 307 of Regulation S-K, is attached to this letter in Appendix 1.</p>
<p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; text-indent: 0in; font: 10pt Times New Roman, Times, Serif;">At the request of the Staff, the Company acknowledges that:</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="margin-bottom: 0; margin-top: 0; width: 100%; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 5%;"></td>
<td style="width: 3%;"><font style="font-family: Symbol;">&#xB7;</font></td>
<td style="width: 92%;"><font style="font-size: 10pt;">the Company is responsible <font style="letter-spacing: -0.05pt;">for </font>the adequacy&nbsp;<font style="letter-spacing: -0.05pt;">and</font> accuracy of the disclosure in the<font style="letter-spacing: -0.05pt;"> filing;</font></font></td>
</tr>
</table>
<p style="margin: 0; font: 10pt/14pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="margin-bottom: 0; margin-top: 0; width: 100%; font: 12pt/13.7pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 5%;"></td>
<td style="width: 3%;"><font style="font-family: Symbol;">&#xB7;</font></td>
<td style="padding-right: 18.25pt; width: 92%;"><font style="letter-spacing: -0.05pt; font-size: 10pt;">staff</font><font style="font-size: 10pt;"> <font style="letter-spacing: -0.05pt;">comments</font> or changes to disclosure in response to <font style="letter-spacing: -0.05pt;">staff&nbsp;</font><font style="letter-spacing: -0.05pt;">comments</font> do not <font style="letter-spacing: -0.05pt;">foreclose&nbsp;</font>the Commission <font style="letter-spacing: -0.05pt;">from</font> <font style="letter-spacing: -0.05pt;">taking&nbsp;</font><font style="letter-spacing: 0.05pt;">any&nbsp;</font><font style="letter-spacing: -0.05pt;">action</font> with <font style="letter-spacing: -0.05pt;">respect</font> <font style="letter-spacing: 0.05pt;">to</font> the <font style="letter-spacing: -0.05pt;">filing;</font> and</font></td>
</tr>
</table>
<p style="margin: 0; font: 10pt/14pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="margin-bottom: 0; margin-top: 0; width: 100%; font: 12pt/13.7pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 5%;"></td>
<td style="width: 3%;"><font style="font-family: Symbol;">&#xB7;</font></td>
<td style="padding-right: 19.05pt; width: 92%;"><font style="font-size: 10pt;">the Company&nbsp;<font style="letter-spacing: 0.05pt;">may&nbsp;</font>not assert <font style="letter-spacing: -0.05pt;">staff&nbsp;</font><font style="letter-spacing: -0.05pt;">comments</font> as a<font style="letter-spacing: -0.05pt;"> defense</font> in<font style="letter-spacing: 0.05pt;"> any&nbsp;</font>proceeding<font style="letter-spacing: -0.05pt;"> initiated</font> by the Commission or any person <font style="letter-spacing: -0.05pt;">under</font> the<font style="letter-spacing: -0.05pt;"> federal</font> <font style="letter-spacing: -0.05pt;">securities</font> <font style="letter-spacing: -0.05pt;">laws</font> of the United <font style="letter-spacing: -0.05pt;">States.</font></font></td>
</tr>
</table>
<p style="margin: 0; text-align: left; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: left; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">Please direct any questions or comments concerning this response to Rick A. Werner, Esq., Haynes and Boone, LLP at (212) 659-4974 or at <u>Rick.Werner@haynesboone.com. </u></p>
<p style="margin: 0 0 0 3in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td colspan="2"><font style="font-size: 10pt;">Very truly yours,</font></td>
</tr>
<tr style="vertical-align: top;">
<td style="width: 50%;">&nbsp;</td>
<td style="width: 25%;">&nbsp;</td>
<td style="width: 25%;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">&nbsp;</font></td>
<td style="border-bottom: Black 1pt solid;"><font style="font-size: 10pt;">&nbsp;/s/ Thomas Klink</font></td>
<td style="border-bottom: Black 1pt solid;"><font style="font-size: 10pt;">&nbsp;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td colspan="2"><font style="font-size: 10pt;">Thomas Klink, Chief Financial Officer</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">cc: Rick Werner, Esq.</font></td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: right; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;"><b>APPENDIX 1.</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<hr align="CENTER" style="color: black; width: 100%;" noshade="noshade" size="4"><hr align="CENTER" style="color: black; width: 100%;" noshade="noshade" size="1">
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>UNITED STATES</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>Washington, D.C. 20549</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>FORM 10-Q/A</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>(Amendment No. 1)</b></p>
<table style="width: 100%;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="font: 12pt Times New Roman, Times, Serif;" colspan="2"><font style="font-size: 10pt;"><b>(Mark One)</b></font></td>
</tr>
<tr style="vertical-align: top;">
<td style="font: 12pt Times New Roman, Times, Serif;" colspan="2">&nbsp;</td>
</tr>
<tr>
<td style="width: 7%; vertical-align: top; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;"><b>&#x2612;</b></font></td>
<td style="width: 93%; vertical-align: bottom;">
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
</td>
</tr>
<tr>
<td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
<td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td colspan="2">
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>For the quarterly period ended: March 31, 2016</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
</td>
</tr>
<tr>
<td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
<td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td colspan="2">
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>OR</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
</td>
</tr>
<tr>
<td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
<td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
</tr>
<tr>
<td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;">&#x2610;</font></td>
<td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;"><b>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></font></td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">For the transition period from to</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>Commission file number: 001-35212</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>PIONEER POWER SOLUTIONS, INC.</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">(Exact name of registrant as specified in its charter)</p>
<table style="width: 100%;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 50%; vertical-align: top;">
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>Delaware</b></p>
</td>
<td style="width: 2%; vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
<td style="width: 48%; vertical-align: top;">
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>27-1347616</b></p>
</td>
</tr>
<tr>
<td style="vertical-align: top; text-align: center; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;">(State or other jurisdiction of</font></td>
<td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
<td style="vertical-align: top; text-align: center; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;">(I.R.S. Employer</font></td>
</tr>
<tr>
<td style="vertical-align: top; text-align: center; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;">incorporation or organization)</font></td>
<td style="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif;">&nbsp;</td>
<td style="vertical-align: top; text-align: center; font: 12pt Times New Roman, Times, Serif;"><font style="font-size: 10pt;">Identification No.)</font></td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>400 Kelby Street, 12th Floor</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>Fort Lee, New Jersey 07024</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">(Address of principal executive offices)</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">(Zip Code)</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>(212) 867-0700</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">(Registrant&#x2019;s telephone number, including area code)</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Yes &#x2612; No &#x2610;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (&#xA7;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes &#x2612; No &#x2610;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of &#x201C;large accelerated filer,&#x201D; &#x201C;accelerated filer&#x201D; and &#x201C;smaller reporting company&#x201D; in Rule 12b-2 of the Exchange Act.</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 50%; vertical-align: top; text-align: center;"><font style="font-size: 10pt;">Large accelerated filer &#x2610;</font></td>
<td style="width: 2%; vertical-align: bottom;">&nbsp;</td>
<td style="width: 48%; vertical-align: top; text-align: center;"><font style="font-size: 10pt;">Accelerated filer &#x2610;</font></td>
</tr>
<tr>
<td style="vertical-align: top;">&nbsp;</td>
<td style="vertical-align: bottom;">&nbsp;</td>
<td style="vertical-align: top;">&nbsp;</td>
</tr>
<tr>
<td style="vertical-align: top; text-align: center;"><font style="font-size: 10pt;">Non-accelerated filer &#x2610;</font></td>
<td style="vertical-align: bottom;">&nbsp;</td>
<td style="vertical-align: top; text-align: center;"><font style="font-size: 10pt;">Smaller reporting company &#x2612;</font></td>
</tr>
<tr>
<td style="vertical-align: top; text-align: center;"><font style="font-size: 10pt;">(Do not check if a smaller reporting company)</font></td>
<td style="vertical-align: bottom;">&nbsp;</td>
<td style="vertical-align: top;">&nbsp;</td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#x2610; No &#x2612;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">The number of shares outstanding of the registrant&#x2019;s Common Stock, $0.001 par value, as of May 13, 2016 was 8,699,712.</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b><a name="i1bal"></a>EXPLANATORY NOTE</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">Pioneer Power Solutions, Inc. (the &#x201C;Company,&#x201D; &#x201C;we,&#x201D; &#x201C;us,&#x201D; or &#x201C;our&#x201D;) is filing this Amendment No.&nbsp;1 on Form 10-Q/A (this &#x201C;Amendment&#x201D;) to its quarterly report on Form 10-Q for the quarterly period ended March 31, 2016, which was originally filed on May 13, 2016 (the &#x201C;Original Form 10-Q Filing&#x201D;), to amend Item 4 in Part I, &#x201C;Controls and Procedures&#x2014;Management&#x2019;s Conclusions Regarding Effectiveness of Disclosure Controls and Procedures&#x201D;, to disclose the conclusions of the Company&#x2019;s principal executive and principal officers regarding the effectiveness of the Company&#x2019;s disclosure controls and procedures as of the end of the period covered by this report.</p>
<p style="margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">In accordance with Rule 12b-15 under the Securities and Exchange Act of 1934, as amended (the &#x201C;Exchange Act&#x201D;), we have set forth the complete text of Item 4, which shall amend and restate Item 4 in the Original Form 10-Q Filing in its entirety. We are also including with this Amendment the complete text of Item 6 of the Original Filing as amended. Except as described above, no other changes have been made to the Original Form 10-Q Filing. This Form 10-Q/A speaks as of the filing date of the Original Form 10-Q Filing and has not been updated to reflect events occurring subsequent to the date of the Original Form 10-Q Filing. Accordingly, this Form 10-Q/A should be read in conjunction with the Original Form 10-Q Filing and our other filings with the SEC subsequent to the filing of the Original Form 10-Q Filing. As required by Rule 12b-15 promulgated under the Exchange Act, new certifications by the Company&#x2019;s principal executive officer and principal financial officer are filed as exhibits to this Amendment.</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">PART I &#x2013; FINANCIAL INFORMATION</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;"><b>ITEM 4. CONTROLS AND PROCEDURES</b></p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;"><b>Management&#x2019;s Conclusions Regarding Effectiveness of Disclosure Controls and Procedures</b></p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.&nbsp;The matters that management identified in our Annual Report on Form 10-K for the year ended December 31, 2015, continued to exist and were still considered material weaknesses in our internal control over financial reporting at March 31, 2016.</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">We conducted an evaluation of the effectiveness of our &#x201C;disclosure controls and procedures&#x201D; (&#x201C;Disclosure Controls&#x201D;), as defined by Rules&nbsp;13a-15e and 15d-15e of the Securities Exchange Act of 1934, as amended (the &#x201C;Exchange Act&#x201D;), as of March 31, 2016, the end of the period covered by this Quarterly Report on Form 10-Q. The Disclosure Controls evaluation was done under the supervision and with the participation of management, including our chief executive officer and chief financial officer. There are inherent limitations to the effectiveness of any system of disclosure controls and procedures. As of March 31, 2016, based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls over financial reporting, our chief executive officer and chief financial officer have concluded that our disclosure controls and procedures were not effective.</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;"><b>Remediation Plan</b></p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">As of March 31, 2016, there were control deficiencies which constituted material weaknesses in our internal control over financial reporting. Management has taken, and is taking steps to strengthen our internal control over financial reporting. Specifically:</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<ul style="margin-top: 0in; list-style-type: disc;">
<li style="margin: 0; text-align: justify; font-size: 10pt;">We have contracted with a third party to process our payroll, prepare all payroll reports and timely remit payroll taxes to the appropriate tax authorities.</li>
<li style="margin: 0; text-align: justify; font-size: 10pt;">We have approved a plan that provides for the recruitment of new senior personnel at our reporting unit locations, as well as additional training for existing accounting staff as it relates to our financial reporting requirements.</li>
<li style="margin: 0; text-align: justify; font-size: 10pt;">Members of management and the accounting staff have and will receive additional training related to policies, procedures and internal controls, including Pioneer&#x2019;s policies regarding monthly reconciliations and supervisory review procedures for all significant accounts.</li>
<li style="margin: 0; text-align: justify; font-size: 10pt;">Additional training has and will be provided to financial and non-financial personnel related to the ERP business system that was implemented at Bemag Transformer and Pioneer Critical Power to foster utilization of tools available for timely review of production runs and projects in progress.</li>
<li style="margin: 0; text-align: justify; font-size: 10pt;">Our corporate accounting group, assisted by an independent consulting firm that has been engaged, will review and assess progress on the remediation plan noted above.</li>
</ul>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0 0 0 0.5in; text-align: justify; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">While we have taken certain actions to address the material weaknesses identified, additional measures may be necessary as we work to improve the overall effectiveness of our internal controls over financial reporting.&nbsp;Through the actions in the remediation plan reported&nbsp;in our Annual Report on Form 10-K for the year ended December 31, 2015, and new actions which have since been initiated, we believe that we are addressing the deficiencies that affected our internal control over financial reporting for the year then ended. The new actions initiated are a component part of our restructuring and integration plan,&nbsp;designed to reduce the number of our production facilities from six locations to three. As a result, the controls and procedures which were previously identified as ineffective at our Bemag Transformer and Pioneer Critical Power reporting units will become inapplicable, as performance of their relevant business activities is transferred to other Pioneer locations having suitable entity-level controls and financial closing and reporting processes. Until the remediation plan is fully implemented and operating for a sufficient period of time, we will not be able to conclude that the material weaknesses have been remediated. We will continue to monitor and assess our remediation activities to address the material weaknesses discussed above through remediation as soon as practicable.</p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;"><b>Changes in Internal Control over Financial Reporting</b></p>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">Other than changes that have been enacted pursuant to our remediation plan, there were no changes in our internal control over financial reporting during the quarter ended March 31, 2016 that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;"><b>ITEM 6. EXHIBITS</b></p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">See the Exhibit Index following the signature page to this Quarterly Report on Form 10-Q/A for a list of exhibits filed or furnished with this report, which Exhibit Index is incorporated herein by reference.&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>SIGNATURES</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 50%;">&nbsp;</td>
<td style="width: 50%;">
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">PIONEER POWER SOLUTIONS, INC.</p>
</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">Date: July [__], 2016</font></td>
<td style="border-bottom: black 1.5pt solid;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Nathan J. Mazurek</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Chief Executive Officer</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Date: July [__], 2016</p>
</td>
<td style="border-bottom: black 1.5pt solid;">
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Thomas Klink</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Chief Financial Officer</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">(Principal Financial Officer duly authorized to sign on behalf of Registrant)</p>
</td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>EXHIBIT INDEX</b></p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 10%;"><font style="font-size: 10pt;"><b>Exhibit No.</b></font></td>
<td style="width: 5%;">&nbsp;</td>
<td style="width: 85%;"><font style="font-size: 10pt;"><b>Description</b></font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">3.1</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Composite Certificate of Incorporation (Incorporated by reference to Exhibit 3.1 to Amendment No. 4 to the Registration Statement on Form S-1 of Pioneer Power Solutions, Inc. filed with the Securities and Exchange Commission on June 21, 2011).</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">3.2</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Bylaws (Incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K of Pioneer Power Solutions, Inc. filed with the Securities and Exchange Commission on December 2, 2009).</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">10.1</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Amended and Restated Credit Agreement, dated as of April 29, 2016, by and among Pioneer Power Solutions, Inc., the guarantors from time to time party thereto and Bank of Montreal, Chicago Branch, as lender (Incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K of Pioneer Power Solutions, Inc. filed with the Securities and Exchange Commission on May 4, 2016).</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">10.2</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Amended and Restated Credit Agreement, dated as of April 29, 2016, by and among Pioneer Electrogroup Canada, Inc., the guarantors from time to time party thereto and Bank of Montreal, as lender (Incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K of Pioneer Power Solutions, Inc. filed with the Securities and Exchange Commission on May 4, 2016).</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">31.1*</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">31.2*</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">32.1*</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">32.2*</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td>&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td><font style="font-size: 10pt;">101**</font></td>
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">The following materials from the Company&#x2019;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2016, formatted in XBRL (eXtensible Business Reporting Language), (i) Consolidated Statements of Operations, (ii) Consolidated Balance Sheets, (iii) Consolidated Statements of Comprehensive Income (Loss), (iv) Consolidated Statements of Cash Flows and (v) Notes to the Consolidated Financial Statements.</font></td>
</tr>
</table>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">_______________</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">* Filed herewith.</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">** Exhibits were previously filed with the Form 10-Q of Pioneer Power Solutions, Inc. for the quarterly period ended March 31, 2016, filed with the Securities and Exchange Commission on May 13, 2016.</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;"><b>EXHIBIT 31.1</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>CERTIFICATION</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">I, Nathan J. Mazurek, certify that:</p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">1.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">I have reviewed this Quarterly Report on Form 10-Q of Pioneer Power Solutions, Inc.;</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">2.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">3.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">4.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">The registrant&#x2019;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</font></td>
</tr>
</table>
<p style="margin: 0 0 0 19.8pt; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 2%;">&nbsp;</td>
<td style="width: 2%;"><font style="font-size: 10pt;">a.</font></td>
<td style="width: 96%; text-align: justify;"><font style="font-size: 10pt;">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">b.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">c.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">evaluated the effectiveness of the registrant&#x2019;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">d.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">disclosed in this report any change in the registrant&#x2019;s internal control over financial reporting that occurred during the registrant&#x2019;s most recent fiscal quarter (the registrant&#x2019;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#x2019;s internal control over financial reporting; and</font></td>
</tr>
</table>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%;">&nbsp;</td>
<td style="width: 2%; vertical-align: top;"><font style="font-size: 10pt;">5.</font></td>
<td style="width: 96%; vertical-align: top;"><font style="font-size: 10pt;">The registrant&#x2019;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#x2019;s auditors and the audit committee of the registrant&#x2019;s board of directors (or persons performing the equivalent functions):</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 2%;">&nbsp;</td>
<td style="width: 2%;"><font style="font-size: 10pt;">a.</font></td>
<td style="width: 96%; text-align: justify;"><font style="font-size: 10pt;">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#x2019;s ability to record, process, summarize and report financial information; and;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">b.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#x2019;s internal control over financial reporting.</font></td>
</tr>
</table>
<p style="margin: 0 0 0 59.4pt; text-indent: -19.8pt; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 50%; text-align: justify;"><font style="font-size: 10pt;">Date: &nbsp;July [__], 2016</font></td>
<td style="width: 50%; text-align: justify;"><font style="font-size: 10pt;">/s/ Nathan J. Mazurek</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td style="border-top: black 1pt solid; text-align: justify;"><font style="font-size: 10pt;">Nathan J. Mazurek</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">President, Chief Executive Officer and</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">Chairman of the Board of Directors (Principal Executive Officer duly authorized to sign on behalf of Registrant)</p>
</td>
</tr>
</table>
<p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;"><b>EXHIBIT 31.2</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>CERTIFICATION</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">I, Thomas Klink, certify that:</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">1.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">I have reviewed this Quarterly Report on Form 10-Q of Pioneer Power Solutions, Inc.;</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">2.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">3.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%; text-align: justify;">&nbsp;</td>
<td style="width: 2%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">4.</font></td>
<td style="width: 96%; vertical-align: top; text-align: justify;"><font style="font-size: 10pt;">The registrant&#x2019;s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</font></td>
</tr>
</table>
<p style="margin: 0 0 0 19.8pt; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 2%;">&nbsp;</td>
<td style="width: 2%;"><font style="font-size: 10pt;">a.</font></td>
<td style="width: 96%; text-align: justify;"><font style="font-size: 10pt;">designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">b.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">c.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">evaluated the effectiveness of the registrant&#x2019;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">d.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">disclosed in this report any change in the registrant&#x2019;s internal control over financial reporting that occurred during the registrant&#x2019;s most recent fiscal quarter (the registrant&#x2019;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#x2019;s internal control over financial reporting; and</font></td>
</tr>
</table>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 2%;">&nbsp;</td>
<td style="width: 2%; vertical-align: top;"><font style="font-size: 10pt;">5.</font></td>
<td style="width: 96%; vertical-align: top;"><font style="font-size: 10pt;">The registrant&#x2019;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#x2019;s auditors and the audit committee of the registrant&#x2019;s board of directors (or persons performing the equivalent functions):</font></td>
</tr>
</table>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 2%;">&nbsp;</td>
<td style="width: 2%;">&nbsp;</td>
<td style="width: 96%;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">a.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#x2019;s ability to record, process, summarize and report financial information; and;</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>&nbsp;</td>
<td style="text-align: justify;">&nbsp;</td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td><font style="font-size: 10pt;">b.</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#x2019;s internal control over financial reporting.</font></td>
</tr>
</table>
<p style="margin: 0 0 0 59.4pt; text-indent: -19.8pt; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 50%; text-align: justify;"><font style="font-size: 10pt;">Date: July [__], 2016</font></td>
<td style="width: 50%; text-align: justify;"><font style="font-size: 10pt;">/s/ Thomas Klink</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td style="border-top: black 1pt solid; text-align: justify;"><font style="font-size: 10pt;">Thomas Klink</font></td>
</tr>
<tr style="vertical-align: top;">
<td>&nbsp;</td>
<td>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">Chief Financial Officer</p>
<p style="margin: 0; font: 10pt Times New Roman, Times, Serif;">(Principal Financial Officer duly authorized to sign on behalf of&nbsp;Registrant)</p>
</td>
</tr>
</table>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;<a name="doc_1_10"></a></p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;"><b>EXHIBIT 32.1</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>CERTIFICATION OF CHIEF EXECUTIVE OFFICER</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>PURSUANT TO</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>18 U.S.C. SECTION&nbsp;1350,</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>AS ADOPTED PURSUANT TO</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>SECTION&nbsp;906 OF THE SARBANES-OXLEY ACT OF 2002</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">This certification is furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and accompanies the Quarterly Report on Form 10-Q (the &#x201C;Form 10-Q&#x201D;) for the fiscal quarter ended March 31, 2016 of Pioneer Power Solutions, Inc. (the &#x201C;Company&#x201D;). I, Nathan J. Mazurek, the Chief Executive Officer of the Company, certify that, based on my knowledge:</p>
<p style="margin: 0; text-indent: 0.55in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 6%;">&nbsp;</td>
<td style="width: 3%; vertical-align: top;"><font style="font-size: 10pt;">(1)</font></td>
<td style="width: 1%;">&nbsp;</td>
<td style="width: 90%; vertical-align: top;"><font style="font-size: 10pt;">The Form 10-Q fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and</font></td>
</tr>
<tr>
<td>&nbsp;</td>
<td style="vertical-align: top;"><font style="font-size: 10pt;">(2)</font></td>
<td>&nbsp;</td>
<td style="vertical-align: top;"><font style="font-size: 10pt;">The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the periods covered in this report.</font></td>
</tr>
</table>
<p style="margin: 0 0 0 0.55in; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;"><b>&nbsp;</b></p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 50%; text-align: justify;"><font style="font-size: 10pt;">Date: July [__], 2016</font></td>
<td style="width: 5%; text-align: justify;"><font style="font-size: 10pt;">By:</font></td>
<td style="border-bottom: black 1pt solid; width: 45%; text-align: justify;"><font style="font-size: 10pt;">/s/ Nathan J. Mazurek</font></td>
</tr>
<tr style="vertical-align: top;">
<td style="text-align: justify;">&nbsp;</td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Name:</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Nathan J. Mazurek</font></td>
</tr>
<tr style="vertical-align: top;">
<td style="text-align: justify;">&nbsp;</td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Title:</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Chief Executive Officer</font></td>
</tr>
</table>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">The foregoing certification is being furnished as an exhibit to the Form 10-Q pursuant to Item 601(b)(32) of Regulation S-K and Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code) and, accordingly, is not being filed as part of the Form 10-Q for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.</p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;<a name="doc_1_11"></a></p><div style="margin-bottom: 6pt; margin-top: 6pt; page-break-before: always;"><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></div><p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: right; font: 10pt Times New Roman, Times, Serif;"><b>EXHIBIT 32.2</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>CERTIFICATION OF CHIEF FINANCIAL OFFICER</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>PURSUANT TO</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>18 U.S.C. SECTION&nbsp;1350,</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>AS ADOPTED PURSUANT TO</b></p>
<p style="margin: 0; text-align: center; font: 10pt Times New Roman, Times, Serif;"><b>SECTION&nbsp;906 OF THE SARBANES-OXLEY ACT OF 2002</b></p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">This certification is furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350) and accompanies the Quarterly Report on Form 10-Q (the &#x201C;Form 10-Q&#x201D;) for the fiscal quarter ended March 31, 2016 of Pioneer Power Solutions, Inc. (the &#x201C;Company&#x201D;). I, Thomas Klink, the Chief Financial Officer of the Company, certify that, based on my knowledge:</p>
<p style="margin: 0; text-indent: 0.55in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr>
<td style="width: 6%;">&nbsp;</td>
<td style="width: 3%; vertical-align: top;"><font style="font-size: 10pt;">(1)</font></td>
<td style="width: 1%;">&nbsp;</td>
<td style="width: 90%; vertical-align: top;"><font style="font-size: 10pt;">The Form 10-Q fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934; and</font></td>
</tr>
<tr>
<td>&nbsp;</td>
<td style="vertical-align: top;"><font style="font-size: 10pt;">(2)</font></td>
<td>&nbsp;</td>
<td style="vertical-align: top;"><font style="font-size: 10pt;">The information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company as of and for the periods covered in this report.</font></td>
</tr>
</table>
<p style="margin: 0; text-align: justify; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<table style="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse;" cellpadding="0" cellspacing="0">
<tr style="vertical-align: top;">
<td style="width: 50%; text-align: justify;"><font style="font-size: 10pt;">Date: July [__], 2016</font></td>
<td style="width: 5%; text-align: justify;"><font style="font-size: 10pt;">By:</font></td>
<td style="border-bottom: black 1pt solid; width: 45%; text-align: justify;"><font style="font-size: 10pt;">/s/ Thomas Klink</font></td>
</tr>
<tr style="vertical-align: top;">
<td style="text-align: justify;">&nbsp;</td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Name:</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Thomas Klink</font></td>
</tr>
<tr style="vertical-align: top;">
<td style="text-align: justify;">&nbsp;</td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Title:</font></td>
<td style="text-align: justify;"><font style="font-size: 10pt;">Chief Financial Officer</font></td>
</tr>
</table>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;">&nbsp;</p>
<p style="margin: 0; text-align: justify; font: 10pt Times New Roman, Times, Serif;">The foregoing certification is being furnished as an exhibit to the Form 10-K pursuant to Item 601(b)(32) of Regulation S-K and Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code) and, accordingly, is not being filed as part of the Form 10-Q for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.</p>
<p style="margin: 0; text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif;border-bottom: 1pt solid black;">&nbsp;</p><table style="width: 100%;" cellpadding="0" cellspacing="0"><tr><td style="width: 100%; text-align: center;">&nbsp;</td></tr></table></body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
