<SEC-DOCUMENT>0001104659-19-027699-index.html : 20191217
<SEC-HEADER>0001104659-19-027699.hdr.sgml : 20191217
<ACCEPTANCE-DATETIME>20190508093302
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-19-027699
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190508

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>
</SEC-DOCUMENT>