TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 4, 2023 Paul Oldham Chief Financial Officer Advanced Energy Industries, Inc. 1595 Wynkoop Street, Suite 800 Denver, Colorado 80202 Re: Advanced Energy Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 16, 2022 File No. 000-26966 Dear Paul Oldham: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing