United States securities and exchange commission logo

                         September 26, 2023

       Chenlong Tan
       Chief Executive Officer
       iPower Inc.
       8798 9th Street
       Rancho Cucamonga, CA 91730

                                                        Re: iPower Inc.
Statement on Form S-3
                                                            Filed September 25,
                                                            File No. 333-274665

       Dear Chenlong Tan:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Kate
Beukenkamp at 202-551-3861 with any questions.


                         Division of Corporation Finance

                         Office of Trade & Services
       cc:                                              Megan Penick