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                              June 10, 2022

       Brent Willson
       Chief Executive Officer
       NeoVolta, Inc.
       13651 Danielson Street
       Suite A
       Poway, CA 92064

                                                        Re: NeoVolta, Inc.
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed June 3, 2022
                                                            File No. 333-264275

       Dear Mr. Willson:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
17, 2022 letter.

       Amendment No. 3 to Registration Statement on Form S-1 filed June 3, 2022

       General

   1.                                                   We note the disclosure
on page 15 that you have experienced inflationary pressures and
                                                        rising costs in 2021.
Please update this risk factor if recent inflationary pressures have
                                                        materially impacted
your operations. In this regard, identify the types of inflationary
                                                        pressures you are
facing and how your business has been affected. Please expand to
                                                        identify the principal
factors contributing to the inflationary pressures the company has
                                                        experienced and clarify
the resulting impacts to the company. Also identify actions
                                                        planned or taken, if
any, to mitigate inflationary pressures.
 Brent Willson
NeoVolta, Inc.
June 10, 2022
Page 2
2.    We note your disclosure on page 15 regarding delays. Please disclose
whether and how
      your business segments, products, lines of service, projects, or
operations are materially
      impacted by supply chain disruptions, especially in light of Russia   s
invasion of Ukraine.
      For example, discuss whether you have or expect to:
          suspend the production, purchase, sale or maintenance of certain
items;
          experience higher costs due to constrained capacity or increased
commodity prices or
          challenges sourcing materials;
          experience surges or declines in consumer demand for which you are
unable to
          adequately adjust your supply;
          be unable to supply products at competitive prices or at all due to
export restrictions,
          sanctions, or the ongoing invasion; or
          be exposed to supply chain risk in light of Russia   s invasion of
Ukraine and/or related
          geopolitical tension.
      Explain whether and how you have undertaken efforts to mitigate the
impact and where
      possible quantify the impact to your business.
3.    To the extent material, disclose any new or heightened risk of potential
cyberattacks by
      state actors or others since Russia   s invasion of Ukraine and whether
you have taken
      actions to mitigate such potential risks.
4.    Please describe the extent and nature of the role of the board of
directors in overseeing
      risks related to Russia   s invasion of Ukraine. This could include risks
related to
      cybersecurity, sanctions, employees based in affected regions, and supply
      chain/suppliers/service providers in affected regions as well as risks
connected with
      ongoing or halted operations or investments in affected regions.
       You may contact Jeff Gordon at 202-551-3866 or Anne McConnell at
202-551-3709 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Thomas Jones at 202-551-3602 or Erin Purnell at 202-551-3454 with any
other
questions.



                                                            Sincerely,
FirstName LastNameBrent Willson
                                                            Division of
Corporation Finance
Comapany NameNeoVolta, Inc.
                                                            Office of
Manufacturing
June 10, 2022 Page 2
cc:       Cavas Pavri, Esq.
FirstName LastName