CORRESP 1 filename1.htm

 

 

 

Pioneer Power Solutions, Inc.

400 Kelby Street, 12th Floor

Fort Lee, New Jersey 07024

 

October 23, 2020

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Asia Timmons-Pierce

 

Re:Pioneer Power Solutions, Inc.
 Registration Statement on Form S-3
 Filed on October 20, 2020
 File No. 333-249569 (the “Registration Statement”)
 Request for Acceleration

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Pioneer Power Solutions, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:30 p.m., Eastern Time, on October 27, 2020, or as soon thereafter as practicable.

 

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Jayun Koo, Esq. at (212) 835-4823.

 

 

  Very truly yours,
   
  Pioneer Power Solutions, Inc.
   
   
  By:   /s/ Nathan J. Mazurek  
  Nathan J. Mazurek
  President and Chief Executive Officer

 

 

cc: Rick A. Werner, Esq., Haynes and Boone, LLP
  Jayun Koo, Esq., Haynes and Boone, LLP