0001393905-22-000213.txt : 20220824 0001393905-22-000213.hdr.sgml : 20220824 20220627171448 ACCESSION NUMBER: 0001393905-22-000213 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NeoVolta Inc. CENTRAL INDEX KEY: 0001748137 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 825299263 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13651 DANIELSON STREET STREET 2: SUITE A CITY: POWAY STATE: CA ZIP: 92064 BUSINESS PHONE: 800-364-5464 MAIL ADDRESS: STREET 1: 13651 DANIELSON STREET STREET 2: SUITE A CITY: POWAY STATE: CA ZIP: 92064 FORMER COMPANY: FORMER CONFORMED NAME: NeoVolta, Inc. DATE OF NAME CHANGE: 20220613 FORMER COMPANY: FORMER CONFORMED NAME: NeoVolta Inc. DATE OF NAME CHANGE: 20180725 CORRESP 1 filename1.htm

 

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June 27, 2022

 

 

ArentFox Schiff LLP

901 K Street NW

Suite 700

Washington, DC 20006

____________________

202.857.6000  MAIN

202.857.6395  FAX

____________________

afslaw.com

 

 

BY EDGAR SUBMISSION

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Thomas Jones

 

Re:

NeoVolta Inc.

 

Amendment No. 5 to Registration Statement on Form S-1

 

Filed June 23, 2022

 

File No. 333-264275

 

Ladies and Gentlemen:

 

This letter is being submitted on behalf of NeoVolta Inc. (the “Company”) in response to the comment letter, dated June 27, 2022, of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Company’s Amendment No. 5 to the Registration Statement on Form S-1 filed on June 23, 2022 (the “Registration Statement”). Amendment No. 6 to the Registration Statement on Form S-1 was filed on June 27, 2022.

 

For your convenience, we have repeated the comment prior to the response in italics.

 

Amendment No. 5 to Registration Statement on Form S-1 filed June 23, 2022

 

Exhibits

 

1.We note that each unit being offered will now consist of one share of common stock and two warrants each to purchase one share of common stock. However, the first Whereas clause in the Warrant Agency Agreement filed as exhibit 4.4 to your amended Registration Statement on Form S-1 filed on May 20, 2022 refers to each unit consisting of one share of common stock and one warrant to purchase one share of common stock. Please file as an exhibit a revised Warrant Agency Agreement. 

 

Response: A revised Warrant Agency Agreement has been filed as an exhibit in Amendment No. 6 to the Registration Statement on Form S-1.

 

*   *   *

 

 

Should you have any questions regarding the foregoing, please do not hesitate to contact Cavas Pavri at (202) 724-6847.

 

Sincerely,

ARENTFOX SCHIFF LLP

 

 

/s/ Cavas Pavri

By: Cavas Pavri

 

Enclosures

 

cc: Brent Willson, CEO

 

 

 

 

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