November 21, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
Re: Plug Power Inc.
Registration Statement on Form S-3 (No. 333-228450)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Plug Power Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington D.C. time, on November 23, 2018, or as soon as possible thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Goodwin Procter LLP, by calling Robert P. Whalen, Jr., Esq. at (617) 570-1394.
Very truly yours, |
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| PLUG POWER INC. |
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| /s/ Gerard L. Conway, Jr. |
| Gerard L. Conway, Jr. |
| General Counsel |
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cc: Robert P. Whalen, Jr., Goodwin Procter LLP |
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