<SEC-DOCUMENT>0001105907-14-000003.txt : 20140131
<SEC-HEADER>0001105907-14-000003.hdr.sgml : 20140131
<ACCEPTANCE-DATETIME>20140131162519
ACCESSION NUMBER:		0001105907-14-000003
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140131
DATE AS OF CHANGE:		20140131

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEAH POWER SYSTEMS, INC.
		CENTRAL INDEX KEY:			0001162816
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				880418806
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-78871
		FILM NUMBER:		14565067

	BUSINESS ADDRESS:	
		STREET 1:		22118 20TH AVE. SE, SUITE 142
		CITY:			BOTHELL
		STATE:			WA
		ZIP:			98021
		BUSINESS PHONE:		(425) 424-3324

	MAIL ADDRESS:	
		STREET 1:		22118 20TH AVE. SE, SUITE 142
		CITY:			BOTHELL
		STATE:			WA
		ZIP:			98021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GROWTH MERGERS INC
		DATE OF NAME CHANGE:	20011128

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARD ASSOCIATES INC
		CENTRAL INDEX KEY:			0001105907
		IRS NUMBER:				363452497
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		135 S. LASALLE ST.
		STREET 2:		SUITE 3700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60603
		BUSINESS PHONE:		3127829600

	MAIL ADDRESS:	
		STREET 1:		135 S. LASALLE STREET
		STREET 2:		SUITE 3700
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60603
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>r13g123113neah.txt
<DESCRIPTION>NEAH POWER SYSTEMS
<TEXT>
________________________________________
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OMB Number: 3235-0145
Expires: February 28, 2011
Estimated average burden
hours per response. . . 11


                                       UNITED STATES
			     SECURITIES AND EXCHANGE COMMISSION
				Washington, D.C. 20549

					SCHEDULE 13G

			Under the Securities Exchange Act of 1934
			(Amendment No. ___________)*


			        Neah Power Systems
		________________________________________
			(Name of Issuer)


				Common Stock
		________________________________________
			(Title of Class of Securities)


			        63948P206
		______________________________________
				(CUSIP Number)


			December 31, 2013	________________________________________
	(Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:

[ x]	Rule 13d-1(b)

[   ]	Rule 13d-1(c)

[   ]	Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities,
and for any subsequent amendment containing information which would alter the
disclosures provided in a prior cover page.


The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the
Act but shall be subject to all other provisions of the Act (however,
see the Notes).


CUSIP No. 63948P206
	________________________________________

-----------------------------------------------------------------------------

1.	Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only).

Bard Associates, Inc.                               36-3452497

------------------------------------------------------------------------------

2. 	Check the Appropriate Box if a Member of a Group (See Instructions)

		(a) /  /
		(b) /  /


--------------------------------------------------------------------------------

3.	SEC Use Only


--------------------------------------------------------------------------------
4.	Citizenship or Place of Organization

	Illinois

--------------------------------------------------------------------------------

Number of	5.	Sole Voting Power
Shares
Beneficially		10,000,000
Owned by		---------------------------------------------
Each Reporting	6.	Shared Voting Power
Person with
			0
			---------------------------------------------
		7.	Sole Dispositive Power

			86,640,000
			---------------------------------------------
		8.	Shared Dispositive Power

		        0
			---------------------------------------------

----------------------------------------------------------------------------

9.	Aggregate Amount Beneficially Owned by Each Reporting Person

        86,640,000

----------------------------------------------------------------------------


10.	Check if the Aggregate Amount in Row (9) Excludes Certain Shares
 	(See Instructions)  /   /


-----------------------------------------------------------------------------

11.	Percent of Class Represented by Amount in Row (9)


12.0%
-----------------------------------------------------------------------------

12.	Type of Reporting Person (See Instructions)

IA

-----------------------------------------------------------------------------
ITEM 1.
	(a)	Name of Issuer

		Neah Power Systems
-----------------------------------------------------------------------------

	(b)	Address of Issuer's Principal Executive Offices

		22118 20th Avenue, Suite 142
		Bothell, WA  98021

------------------------------------------------------------------------------
ITEM 2.

	(a)	Name of Person Filing

		Bard Associates, Inc.
-----------------------------------------------------------------------------

	(b)	Address of Principal Business Office or, if none, Residence

		135 South LaSalle Street, Suite 3700
		Chicago, IL  60603

-----------------------------------------------------------------------------

	(c)	Citizenship

		United States
-----------------------------------------------------------------------------


	(d)	Title of Class of Securities

		Common Stock
------------------------------------------------------------------------------


	(e)	CUSIP Number

		63948P206
------------------------------------------------------------------------------

ITEM 3.	IF THIS STATEMENT IS FILED PURSUANT TO SECTIONS
	240.13d-1(b) or 240.13d-2(b) or (c), CHECK WHETHER THE
	PERSON FILING IS A:

		(a)	/     / Broker or dealer registered under section 15 of
			The Act (15 U.S.C. 78o).

		(b)	/    / Bank as defined in section 3(a)(6) of the Act
			(15 U.S.C. 78c).

		(c)	/    / Insurance company as deined in section 3(a)(19)
			Of the Act (15. U.S.C. 78c).

		(d)	/   / Investment company registered under section 8 of
			The Investment Company Act of 1940 (15 U.S.C. 80a-8).

		(e)	/ x / An investment adviser in accordance with Section
			240.13d-1(b)(1)(ii)(E);

		(f)	/   / An employee benefit plan or endowment fund in accordance
			with Section 240.13d-1(b)(1)(ii)(F);

		(g)	/   / A parent holding company or control person in accordance
			with Section 240.13d-1(b)(1)(1)(ii)(G);

		(h)	/   / A savings association as defined in Section 3(b) of the
			Federal Deposit Insurance Act (12 U.S.C. 1813);

		(i)	/   / A church plan that is excluded from the definition of an
			Investment company under section 3(c)(14) of the Investment
			Company Act of 1940 (15. U.S.C. 80a-3);

		(j)	/   / Group, in accordance with Section 240.13d-1(b)(1)(ii)(J).

-------------------------------------------------------

ITEM 4.	OWNERSHIP

	Provide the following information regarding the aggregate number and
	percentage of the class of securities of the issuer identified in Item 1.

		(a)	Amount beneficially owned:

		86,640,000

		(b)	Percent of Class

		12.0%

		(c) 	Number of shares as to which the person has:

			(i)	Sole power to vote or to direct the vote

			10,000,000
			-----------------------------------------------------
			(ii)	Shared power to vote or to direct the vote

			0
			------------------------------------------------------
			(iii)  Sole power to dispose or to direct the disposition of

			86,640,000
			-------------------------------------------------------
			(iv)  Shared power to dispose or to direct the disposition of

			0
			---------------------------------------------------------

ITEM 5.	OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS

If this statement is being filed to report the fact that as of the date hereof
The reporting person has ceased to be the beneficial owner of more than five
Percent of the class of securities, check the following   /    /.


ITEM 6.	OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF
		ANOTHER PERSON


ITEM 7.	IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY
	WHICH ACQUIRED THE SECURITY BEING REPORTED ON
	BY THE PARENT HOLDING COMPANY OR CONTROL PERSON


ITEM 8.	IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE
	GROUP


ITEM 9.	NOTICE OF DISSOLUTION OF GROUP


ITEM 10.CERTIFICATION


					SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief,
I certify that the information set forth in this statement is true,
complete and correct.

					01/31/2014

				--------------------------------------------
					Date

				/s/ Timothy B. Johnson
				----------------------------------------------
					Signature

				Timothy B. Johnson/ President
				-----------------------------------------------------
					Name/Title
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>