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Re: None

Wednesday, 12/05/2018 9:51:58 AM

Wednesday, December 05, 2018 9:51:58 AM

Post# of 30168
Thank you for contacting the U.S. Securities and Exchange Commission (SEC).

We appreciate you informing us of your concerns regarding Neah Power Systems, Inc.
Please be advised Neah Power Systems, Inc. terminated its registration with the SEC May 15, 2017. You can review the company’s last filings at https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001162816&owner=exclude&count=40&hidefilings=0.

As you are likely aware, a reverse stock split reduces the number of shares and increases the share price proportionately. For more information about reverse stock splits, please see our Fast Answer on Reverse Stock Splits, available at https://www.sec.gov/answers/reversesplit.htm.

As stated in this Fast Answer, a company’s board of directors may declare a reverse stock split without shareholder approval. Although the SEC has authority over a broad range of corporate activity, state corporate law and a company’s articles of incorporation and by-laws govern reverse stock splits as well as the ability to authorize the creation and issuance of additional shares. As such, should you have specific concerns regarding a particular stock split or share issuance; we suggest you contact the state securities regulator about your concerns. In the case of Neah Power Systems, that would be the Nevada Secretary of State, Securities Division. The contact information is:

Nevada Secretary of State - Securities Division
555 East Washington Avenue
Suite 5200
Las Vegas, NV 89101
(702) 486-2440
(702) 486-2452 (Fax)
http://nvsos.gov/sos

Finally, you may also wish to contact Neah Power Systems’ transfer agent, Corporate Stock Transfer Inc., concerning the status of your shares. You can contact Corporate Stock Transfer at:

Corporate Stock Transfer, Inc.
3200 Cherry Creek Dr. S.
Suite 430
Denver, CO 80209
Phone: (303) 282-4800

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