TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 27, 2022 Brent Willson Chief Executive Officer NeoVolta, Inc. 13651 Danielson Street Suite A Poway, CA 92064 Re: NeoVolta, Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed June 23, 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. Amendment No. 5 to Registration Statement on Form S-1 filed June 23, 2022 Exhibits 1. We note that each unit being offered will now consist of one share of common stock and two warrants each to purchase one share of common stock. However, the first Whereas clause in the Warrant Agency Agreement filed as exhibit 4.4 to your amended Registration Statement on Form S-1 filed on May 20, 2022 refers to each unit consisting of one share of common stock and one warrant to purchase one share of common stock. Please file as an exhibit a revised Warrant Agency Agreement. Brent Willson FirstName LastNameBrent Willson NeoVolta, Inc. Comapany June NameNeoVolta, Inc. 27, 2022 June 27, Page 2 2022 Page 2 FirstName LastName 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, Division of Corporation Finance Office of Manufacturing cc: Cavas Pavri, Esq.