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 |
