-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FZIRD19m/De1MogLYE4suAQjsDMbrizHPkCRuXax3BkjHcOp0GW9Xqij8xfwpM6Q
 LUhVJrNUc/6DLlt+wzw6rg==

<SEC-DOCUMENT>0000000000-08-006165.txt : 20080512
<SEC-HEADER>0000000000-08-006165.hdr.sgml : 20080512
<ACCEPTANCE-DATETIME>20080204111558
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-006165
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080204

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PLUG POWER INC
		CENTRAL INDEX KEY:			0001093691
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL INDUSTRIAL APPARATUS [3620]
		IRS NUMBER:				223672377
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		968 ALBANY-SHAKER ROAD
		CITY:			LATHAM
		STATE:			NY
		ZIP:			12110
		BUSINESS PHONE:		5187827700

	MAIL ADDRESS:	
		STREET 1:		968 ALBANY-SHAKER ROAD
		CITY:			LATHAM
		STATE:			NY
		ZIP:			12110
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-07-057114
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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