<SEC-DOCUMENT>0001615774-16-008677.txt : 20170105
<SEC-HEADER>0001615774-16-008677.hdr.sgml : 20170105
<ACCEPTANCE-DATETIME>20161202145519
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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
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<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">December 2, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F. Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 4pc"><B>Re:</B></TD>
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>Polar Power, Inc.</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>&nbsp;</B></TD>
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>Registration Statement on Form S-1, as amended (&ldquo;Registration
    &#9;Statement&rdquo;)</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>&nbsp;</B></TD>
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>File No. 333-213572</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&#9;</B><BR>
<B>&#9;<U></U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to Rule 461 of the General Rules and
Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the &ldquo;Securities
Act&rdquo;), Joseph Gunnar &amp; Co., LLC and Roth Capital Partner, LLC, as joint book running managers and representative of the
underwriters, hereby join in the Company&rsquo;s request for acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 5:00 p.m., Washington D.C. time, on Tuesday, December 6, 2016, or as soon thereafter
as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to Rule 460 under the Securities Act,
please be advised that during the period from November 18, 2016 to the date of this letter, we, acting on behalf of the several
underwriters, distributed as many copies of the Preliminary Prospectuses, dated November 18, 2016 as appears to be reasonable to
secure adequate distribution of the Preliminary Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The undersigned confirms that it has complied with and will continue
to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply
with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.<BR CLEAR="ALL"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>JOSEPH GUNNAR &amp; CO., LLC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By:&#9; <U>/s/ Eric Lord</U>___________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Name: Eric Lord</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Title: Head of Investment Banking/Underwriting</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>ROTH CAPITAL PARTNERS, LLC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By<U>:&nbsp;/s/ Aaron M. Gurewitz </U>_________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Name: Aaron M. Gurewitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title: Head of Equity Capital Markets</P>



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