TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 7, 2023 Walter Michalec Chief Financial Officer PIONEER POWER SOLUTIONS, INC. 400 Kelby Street, 12th Floor Fort Lee, New Jersey 07024 Re: PIONEER POWER SOLUTIONS, INC. Registration Statement on Form S-3 Filed August 30, 2023 File No. 333-274266 Dear Walter Michalec: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing