<SEC-DOCUMENT>0001615774-16-008677-index.html : 20170105
<SEC-HEADER>0001615774-16-008677.hdr.sgml : 20170105
<ACCEPTANCE-DATETIME>20161202145519
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001615774-16-008677
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polar Power, Inc.
		CENTRAL INDEX KEY:			0001622345
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				330479020
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		249 E. GARDENA BOULEVARD
		CITY:			GARDENA
		STATE:			CA
		ZIP:			90248
		BUSINESS PHONE:		310-830-9153

	MAIL ADDRESS:	
		STREET 1:		249 E. GARDENA BOULEVARD
		CITY:			GARDENA
		STATE:			CA
		ZIP:			90248
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>