0001493152-20-014833.txt : 20200910 0001493152-20-014833.hdr.sgml : 20200910 20200806133427 ACCESSION NUMBER: 0001493152-20-014833 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flux Power Holdings, Inc. CENTRAL INDEX KEY: 0001083743 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 860931332 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2685 S. MELROSE DRIVE CITY: VISTA STATE: CA ZIP: 92081 BUSINESS PHONE: 877-505-3589 MAIL ADDRESS: STREET 1: 2685 S. MELROSE DRIVE CITY: VISTA STATE: CA ZIP: 92081 FORMER COMPANY: FORMER CONFORMED NAME: Lone Pine Holdings, Inc DATE OF NAME CHANGE: 20090415 FORMER COMPANY: FORMER CONFORMED NAME: Australian Forest Industries DATE OF NAME CHANGE: 20070508 FORMER COMPANY: FORMER CONFORMED NAME: MULTI TECH INTERNATIONAL CORP DATE OF NAME CHANGE: 20021204 CORRESP 1 filename1.htm

 

Roth Capital Partners, LLC

888 San Clemente Drive

Newport Beach, CA 92660

 

August 6, 2020

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: Flux Power Holdings, Inc. (the “Company”)
    Registration Statement on Form S-1 (File No. 333-231766)

 

Ladies and Gentlemen:

 

In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Roth Capital Partners, LLC, as the representative of the underwriters, hereby joins in the request of the Company that the effective date of such registration statement be accelerated to 5:00 p.m. (Eastern time) on Monday, August 10, 2020, or as soon thereafter as practicable.

 

In making this request the undersigned acknowledges that it is aware of its obligations under the Act as they relate to the public offering of securities pursuant to the registration statement.

 

Very truly yours,  
   
Roth Capital Partners, LLC,  
As the Representative of the Underwriters  
     
By: /s/ Aaron M. Gurewitz  
Name: Aaron M. Gurewitz  
Title: Head of Equity Capital Markets