POLA / Polar Power, Inc. - Zgłoszenia SEC, Raport roczny, o pełnomocnictwie

# # # POLAR POWER, INC. CONDENSED BALANCE SHEETS (in thousands, except share and per share data)

Exhibit 99.1 Polar Power Highlights Sharply Improved First Quarter 2026 Performance and Recent Operational Progress GARDENA, California — June 2, 2026 — Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today highlighted its financial results for its first quarter ended March 31, 2026, which the Company disclo

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 2, 2026 POLAR POWER, INC. (E

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 2, 2026 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

PROMISSORY NOTE

Exhibit 10.4 NEITHER THE ISSUANCE AND SALE OF THE SECURITIES REPRESENTED BY THIS CERTIFICATE NOR THE SECURITIES INTO WHICH THESE SECURITIES ARE CONVERTIBLE HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, OR APPLICABLE STATE SECURITIES LAWS. THE SECURITIES MAY NOT BE OFFERED FOR SALE, SOLD, TRANSFERRED OR ASSIGNED (I) IN THE ABSENCE OF (A) AN EFFECTIVE REGISTRATION STATEMENT FOR

POLAR POWER, INC. 6% CONVERTIBLE REDEEMABLE NOTE DUE MAY 21, 2027

Exhibit 10.2 THIS NOTE AND THE COMMON STOCK ISSUABLE UPON CONVERSION OF THIS NOTE HAVE NOT BEEN AND WILL NOT BE REGISTERED WITH THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION OR THE SECURITIES COMMISSION OF ANY STATE PURSUANT TO AN EXEMPTION FROM REGISTRATION PROVIDED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, AND THE RULES AND REGULATIONS PROMULGATED THEREUNDER (THE “1933 ACT”) US $600,0

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 18, 2026 POLAR POWER, INC. (E

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 18, 2026 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

SECURITIES PURCHASE AGREEMENT

Exhibit 10.1 SECURITIES PURCHASE AGREEMENT This SECURITIES PURCHASE AGREEMENT (the “Agreement”), dated as of May 21, 2026, by and between POLAR POWER, INC., a Delaware corporation, with headquarters located at 249 E. Gardena Boulevard, Gardena, CA 90248 (the “Company”), and CFI CAPITAL LLC, a Florida limited liability company, with its address at 2151 West Hillsboro Blvd., Suite 209, Deerfield Bea

SECURITIES PURCHASE AGREEMENT

Exhibit 10.3 SECURITIES PURCHASE AGREEMENT This SECURITIES PURCHASE AGREEMENT (the “Agreement”), dated as of May 21, 2026, by and between POLAR POWER INC., a Delaware corporation, with headquarters located at 249 E. Gardena Boulevard, Gardena, CA 90248 (the “Company”), and MONROE STREET CAPITAL PARTNERS, LP, a Delaware limited partnership, with its address at 208 Lenox Avenue, #236, Westfield, New

Side Letter Relating to Note Issuance May 21, 2026

Exhibit 10.5 Side Letter Relating to Note Issuance May 21, 2026 This letter agreement (the “Letter Agreement”) is between Polar Power, Inc., a Delaware corporation, (the “Company”), CFI Capital LLC, a Florida limited liability company, (“CFI”) and Monroe Street Capital Partners, LP, a Delaware limited partnership, (“Monroe” and, together with CFI, the “Buyers”), and is intended to be legally bindi

RESTRUCTURING, IMPLEMENTATION AND MANAGEMENT SERVICES AGREEMENT Mammoth Crest Capital, LLC. Polar Power, Inc.

Exhibit 10.6 Restructuring, Implementation and Management Services Agreement – MCC / Polar Power RESTRUCTURING, IMPLEMENTATION AND MANAGEMENT SERVICES AGREEMENT Mammoth Crest Capital, LLC. Polar Power, Inc. This Restructuring, Implementation and Management Services Agreement (the “Agreement”) is entered into as of May 19, 2026 (the “Effective Date”), by and between POLAR POWER, INC. (the “Company”

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026 ☐ TRANSITION REPORT P

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING SEC FILE NUMBER 001-37960 CUSIP NUMBER 73102V204 (Check One): ☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q ☐ Form N-SAR ☐ Form N-CSR For Period Ended: March 31, 2026 ☐ Transition Report on Form 10-K ☐ Transition Report on Form 20-F ☐ Transition Report on Form 11-K ☐ Transition Report

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 13, 2026 POLAR POWER, INC. (E

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 13, 2026 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

REVOLVING LOAN AGREEMENT

Exhibit 10.1 REVOLVING LOAN AGREEMENT This Revolving Loan Agreement (this “Agreement”) is dated as of May 13, 2026, between Polar Power, Inc., a Delaware corporation (the “Borrower”), and the purchaser identified on the signature page hereto (including its successors and assigns, the “Lender”). WHEREAS, Borrower wishes to obtain Loans from time to time from Lender in an aggregate principal amount

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 1, 2026 POLAR POWER, INC. (Ex

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 1, 2026 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

DESCRIPTION OF SECURITIES

Exhibit 4.1 DESCRIPTION OF SECURITIES The following description summarizes the material terms and provisions of Polar Power, Inc.’s common stock and preferred stock. The following description of our capital stock does not purport to be complete and is subject to, and qualified in its entirety by, our certificate of incorporation, as amended, which we refer to as the certificate of incorporation, a

POLAR POWER, INC. 2026 EQUITY INCENTIVE PLAN Article I PURPOSE

Exhibit 10.19 POLAR POWER, INC. 2026 EQUITY INCENTIVE PLAN Article I PURPOSE The purpose of this Polar Power, Inc. 2026 Equity Incentive Plan (the “Plan”) is to benefit Polar Power, Inc., a California corporation (the “Company”) and its stockholders, by assisting the Company and its subsidiaries to attract, retain and provide incentives to key management employees, directors, and consultants of th

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2025 ☐ TRANSITION REPORT PURSUA

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

NOTICE OF ADDITIONAL DEFAULTS AND FORBEARANCE AGREEMENT

Exhibit 10.18 NOTICE OF ADDITIONAL DEFAULTS AND FORBEARANCE AGREEMENT This Notice of Additional Defaults and Forbearance Agreement (“Agreement”) is entered into and made effective as of March 10, 2026 (“Effective Date”), by and between Pinnacle Bank, a California corporation (“Lender”), on the one hand, and Polar Power, Inc., a Delaware corporation (“Borrower”), on the other hand. Lender and Borro

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING SEC FILE NUMBER 001-37960 CUSIP NUMBER 73102V204 (Check One):☒ Form 10-K ☐ Form 20-F ☐ Form 11-K ☐ Form 10-Q ☐ Form N-SAR ☐ Form N-CSR For Period Ended: December 31, 2025 ☐Transition Report on Form 10-K ☐Transition Report on Form 20-F ☐Transition Report on Form 11-K ☐Transition Report on

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 15, 2025 POLAR POWER, IN

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 15, 2025 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

POLAR POWER, INC. 2026 EQUITY INCENTIVE PLAN Article I

Exhibit 10.1 POLAR POWER, INC. 2026 EQUITY INCENTIVE PLAN Article I PURPOSE The purpose of this Polar Power, Inc. 2026 Equity Incentive Plan (the “Plan”) is to benefit Polar Power, Inc., a California corporation (the “Company”) and its stockholders, by assisting the Company and its subsidiaries to attract, retain and provide incentives to key management employees, directors, and consultants of the

ThinkEquity The date of this prospectus supplement is December 12, 2025

Filed Pursuant to Rule 424(b)(5) Registration. No. 333-276705 PROSPECTUS SUPPLEMENT (to Prospectus Supplement dated October 6, 2025) (to Prospectus dated February 2, 2024) Up to $2,500,269 Common Stock Polar Power, Inc. This prospectus supplement (the “Prospectus Supplement”) amends and supplements certain information in the prospectus supplement, dated October 6, 2025, to the prospectus dated Feb

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 20, 2025 POLAR POWER, IN

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 20, 2025 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

Polar Power Reports Third Quarter 2025 Financial Results

Exhibit 99.1 Polar Power Reports Third Quarter 2025 Financial Results GARDENA, CA – November 20, 2025 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the three months ended September 30, 2025. Polar Power reported net sales of $1.3 million for the three months ended

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2025 ☐ TRANSITION REPO

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING SEC FILE NUMBER 001-37960 CUSIP NUMBER 73102V204 (Check One): ☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q ☐ Form N-SAR ☐ Form N-CSR For Period Ended: September 30, 2025 ☐ Transition Report on Form 10-K ☐ Transition Report on Form 20-F ☐ Transition Report on Form 11-K ☐ Transition Rep

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☒ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 6, 2025 POLAR POWER, INC.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 6, 2025 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

Polar Power, inc. Shares of Common Stock ATM Sales Agreement

Exhibit 10.1 Polar Power, inc. Shares of Common Stock ATM Sales Agreement October 6, 2025 ThinkEquity LLC 17 State Street, 41st Floor New York, New York 10004 Ladies and Gentlemen: Polar Power, Inc., a Delaware corporation (the “Company”), confirms its agreement (this “Agreement”) with ThinkEquity LLC (the “Agent”), as follows: 1. Issuance and Sale of Shares. The Company agrees that, from time to

ThinkEquity The date of this prospectus supplement is October 6, 2025 Table of Contents

Filed Pursuant to Rule 424(b)(5) Registration. No. 333-276705 PROSPECTUS SUPPLEMENT (to Prospectus dated February 2, 2024) Up to $2,382,043 Common Stock Polar Power, Inc. We have entered into an ATM sales agreement (the “Sales Agreement”) with ThinkEquity LLC (“ThinkEquity” or the “Sales Agent”) relating to shares of our common stock, $0.0001 par value per share, offered by this prospectus supplem

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 14, 2025 POLAR POWER, INC.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 14, 2025 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

Polar Power Reports Second Quarter 2025 Financial Results

Exhibit 99.1 Polar Power Reports Second Quarter 2025 Financial Results GARDENA, CA – August 14, 2025 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the three months ended June 30, 2025. Q2 2025 Financial Highlights ● Net sales were $2.7 million, compared to $4.6 million

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2025 ☐ TRANSITION REPORT PU

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

Polar Power Reports First Quarter 2025 Financial Results

Exhibit 99.1 Polar Power Reports First Quarter 2025 Financial Results GARDENA, CA – May 16, 2025 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the three months ended March 31, 2025. Q1 2025 Financial Highlights ● Net sales were $1.7 million, compared to $1.7 million in

Regulation FD Disclosure, Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 16, 2025 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2025 ☐ TRANSITION REPORT P

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

Polar Power Reports Full Year and Fourth Quarter 2024 Financial Results

Exhibit 99.1 Polar Power Reports Full Year and Fourth Quarter 2024 Financial Results GARDENA, CA – April 1, 2025 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the three months and full year ended December 31, 2024. 2024 Financial Highlights ● Sales of $14 million repres

Regulation FD Disclosure, Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 1, 2025 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number

Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934

Exhibit 4.1 DESCRIPTION OF SECURITIES The following description summarizes the material terms and provisions of Polar Power, Inc.’s common stock and preferred stock. The following description of our capital stock does not purport to be complete and is subject to, and qualified in its entirety by, our certificate of incorporation, as amended, which we refer to as the certificate of incorporation, a

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2024 ☐ TRANSITION REPORT PURSUA

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

Insider Trading Policy

Exhibit 19.1 POLAR POWER, INC. INSIDER TRADING POLICY Dated: December 6, 2016 To: All Directors, Officers and Employees From: Arthur D. Sams, President, Chief Executive Officer and Chairman of the Board of Directors Polar Power, Inc. (the “Company”) has included its shares of common stock for quotation on The NASDAQ Capital Market. As a result, we have a responsibility towards our stockholders to

Other Events, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 23, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

Polar Power Announces Receipt of Letter from Nasdaq Acknowledging Listing Compliance

Exhibit 99.1 Polar Power Announces Receipt of Letter from Nasdaq Acknowledging Listing Compliance GARDENA, CA – December 30, 2024 – Polar Power, Inc. (NASDAQ: POLA) (“Polar Power”), a global provider of prime, backup, solar hybrid power, and microgrid solutions, is pleased to announce that it has successfully regained compliance with the minimum bid price requirement set forth by The Nasdaq Stock

Certificate of Amendment to Certificate of Incorporation

Exhibit 3.1 CERTIFICATE OF AMENDMENT TO CERTIFICATE OF INCORPORATION OF POLAR POWER, INC. 1. The Board of Directors of the Corporation has duly adopted resolutions (i) authorizing the Corporation to execute and file with the Secretary of State of the State of Delaware an amendment of the Corporation’s Certificate of Incorporation (as amended, the “Certificate of Incorporation”) to effect a reverse

Polar Power Announces Reverse Stock Split

Exhibit 99.1 Polar Power Announces Reverse Stock Split GARDENA, CA – November 15, 2024 – Polar Power, Inc. (NASDAQ: POLA) (“Polar Power”), a global provider of prime, backup, solar hybrid power, and microgrid solutions, today announced that it intends to effect a reverse stock split of its common stock at a ratio of 1 post-split share for every 7 pre-split shares. The Company’s common stock will c

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 15, 2024 POLAR POWER, IN

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 15, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2024 ☐ TRANSITION REPO

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Polar Power Reports Third Quarter 2024 Financial Results

Exhibit 99.1 Polar Power Reports Third Quarter 2024 Financial Results GARDENA, CA – November 14, 2024 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the third quarter of 2024. Q3 2024 Financial Highlights ● Net sales were $4.9 million, representing the third consecutive

Regulation FD Disclosure, Results of Operations and Financial Condition, Submission of Matters to a Vote of Security Holders, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 11, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

POLA / Polar Power, Inc. / BARD ASSOCIATES INC - POLA 13G/A Passive Investment

SC 13G/A 1 r13g092624pola.txt POLA 13G/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 1)* Polar Power, Inc. (Name of Issuer) Common Stock (Title of Class of Securities) 73102V105 (CUSIP Number) July 10, 2024 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate

Other Events, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 29, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Num

Polar Power Announces Preliminary 2024 Third Quarter Financial Results: Expected Net Sales of $4.7 - $5.2 Million and Gross Margin of 26%-32%

Exhibit 99.1 Polar Power Announces Preliminary 2024 Third Quarter Financial Results: Expected Net Sales of $4.7 - $5.2 Million and Gross Margin of 26%-32% GARDENA, CA, Oct. 29, 2024 (GLOBE NEWSWIRE) — Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid power solutions, today announces preliminary third quarter net sales between $4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☒ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

Regulation FD Disclosure, Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 14, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

Polar Power Reports Second Quarter 2024 Financial Results Swing to Quarterly Profit Led by Higher Net Sales

Exhibit 99.1 Polar Power Reports Second Quarter 2024 Financial Results Swing to Quarterly Profit Led by Higher Net Sales GARDENA, CA – August 14, 2024 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the second quarter of 2024. Q2 2024 Financial Highlights ● Net sales were

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2024 ☐ TRANSITION REPORT PU

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

Offer Letter between Polar Power, Inc. and Michael G. Field, dated July 24, 2024

Exhibit 10.1 Michael G. Field 483 Ridge Rd. Lansing, NY 14882 Dear Michael: Thank you for taking the time to discuss joining the Board of Directors of Polar Power, Inc. as an independent director. I hope you now have a better understanding and share in the excitement surrounding our company. We have been working hard to bring seasoned and experienced professionals to our post-closing Board of Dire

Polar Power Appoints Michael Field as Independent Director and Compensation Committee Chair New Board Member Provides Four Decades of Industrial Global Manufacturing and Team Building Leadership

Exhibit 99.1 Polar Power Appoints Michael Field as Independent Director and Compensation Committee Chair New Board Member Provides Four Decades of Industrial Global Manufacturing and Team Building Leadership GARDENA, CA – July 30, 2024 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid power solutions, today announces that Mich

Regulation FD Disclosure, Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 24, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 11, 2024 POLAR POWER, INC. (

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 11, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number

Anticipated sales in range of $4.5-$5.0 million, backlog of approximately $5.5 million as of June 30, 2024 Balance Sheet will reflect approximately $3 million received in tax refunds and ERC funding

Exhibit 99.1 Polar Power Announces Preliminary Second Quarter 2024 Corporate and Financial Update Anticipated sales in range of $4.5-$5.0 million, backlog of approximately $5.5 million as of June 30, 2024 Balance Sheet will reflect approximately $3 million received in tax refunds and ERC funding GARDENA, CA – July 11, 2024 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a glob

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 30, 2024 POLAR POWER, INC. (E

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 30, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

Regulation FD Disclosure, Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 15, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2024 ☐ TRANSITION REPORT P

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

Polar Power Reports First Quarter 2024 Financial Results

Exhibit 99.1 Polar Power Reports First Quarter 2024 Financial Results GARDENA, CA – May 15, 2024 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the first quarter of 2024. Q1 2024 Financial Highlights ● Net sales of $1.8 million compared to $4.2 million in the same period

Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934

Exhibit 4.1 DESCRIPTION OF SECURITIES The following description summarizes the material terms and provisions of Polar Power, Inc.’s common stock and preferred stock. The following description of our capital stock does not purport to be complete and is subject to, and qualified in its entirety by, our certificate of incorporation, which we refer to as the certificate of incorporation, and our bylaw

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2023 ☐ TRANSITION REPORT PURSUA

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

Clawback Policy

Exhibit 97.1 POLAR POWER, INC. CLAWBACK POLICY Introduction The Board of Directors (the “Board”) of Polar Power, Inc. (the “Company”) believes that it is in the best interests of the Company and its stockholders to create and maintain a culture that emphasizes integrity and accountability and that reinforces the Company’s pay-for-performance compensation philosophy. The Board has therefore adopted

Regulation FD Disclosure, Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 1, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number

Polar Power Reports Full Year and Fourth Quarter 2023 Financial Results

Exhibit 99.1 Polar Power Reports Full Year and Fourth Quarter 2023 Financial Results GARDENA, CA – April 1, 2024 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup, and solar hybrid DC power solutions, reports its financial results for the three months and full year ended December 31, 2023. 2023 Financial Highlights ● Net sales in 2023 were $15.

JOINT FILING AGREEMENT

EX-99.1 2 exhibit99-1.htm JOINT FILING AGREEMENT BY AND AMONG THE REPORTING PERSONS Exhibit 99.1 JOINT FILING AGREEMENT The undersigned hereby agree that a single Schedule 13G (or any amendment thereto) relating to the Common Stock, par value $0.0001 per share, of Polar Power, Inc. shall be filed on behalf of each of the undersigned and that this Agreement shall be filed as an exhibit to such Sche

POLA / Polar Power, Inc. / Lind Global Fund II LP Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. 1)* Polar Power, Inc. (Name of Issuer) Common Stock, par value $0.0001 per share (Title of Class of Securities) 73102V105 (CUSIP Number) December 31, 2023 (Date of Event which Requires Filing of this Statement) Check the appropriate box to designate the rule

LETTER

United States securities and exchange commission logo January 31, 2024 Luis Zavala Chief Financial Officer Polar Power, Inc.

POLAR POWER, INC. 249 E. Gardena Blvd. Gardena, California 90248

POLAR POWER, INC. 249 E. Gardena Blvd. Gardena, California 90248 January 31, 2024 VIA EDGAR CORRESPONDENCE Securities and Exchange Commission 100 F. Street, N.E. Washington, DC 20549 Attention: Gregory Herbers Re: Polar Power, Inc. Registration Statement on Form S-3 (File No. 333-276705) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), Polar

As filed with the Securities and Exchange Commission on January 26, 2024

As filed with the Securities and Exchange Commission on January 26, 2024 Registration No.

Filing Fee Table

Exhibit 107 Calculation of Filing Fee Table S-3 (Form Type) Polar Power, Inc. (Exact Name of Registrant as Specified in its Charter) Table 1: Newly Registered Securities and Carry Forward Securities Security Type Security Class Title Fee Calculation or Carry Forward Rule Amount Registered (1) Proposed Maximum Offering Price Per Unit (2) Maximum Aggregate Offering Price Fee Rate Amount of Registrat

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 5, 2024 POLAR POWER, INC.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 5, 2024 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

POLA / Polar Power, Inc. / BARD ASSOCIATES INC - POLAR POWER 13G Passive Investment

SC 13G 1 r13g123123pola.txt POLAR POWER 13G UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. )* Polar Power (Name of Issuer) Common Stock (Title of Class of Securities) 73102V105 (CUSIP Number) December 31, 2023 (Date of Event Which Requires Filing of this Statement) Check the appropriate box to designate

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 18, 2023 POLAR POWER, IN

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 18, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

POLA / Polar Power Inc / Lind Global Fund II LP Passive Investment

SC 13G 1 sc13g.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No. )* Polar Power, Inc. (Name of Issuer) Common Stock, par value $0.0001 per share (Title of Class of Securities) 73102V105 (CUSIP Number) December 5, 2023 (Date of Event which Requires Filing of this Statement) Check the appropriate box to d

JOINT FILING AGREEMENT

EX-99.1 2 exhibit99-1.htm JOINT FILING AGREEMENT BY AND AMONG THE REPORTING PERSONS Exhibit 99.1 JOINT FILING AGREEMENT The undersigned hereby agree that a single Schedule 13G (or any amendment thereto) relating to the Common Stock, par value $0.0001 per share, of Polar Power, Inc. shall be filed on behalf of each of the undersigned and that this Agreement shall be filed as an exhibit to such Sche

Polar Power, Inc. Announces Closing of Public Offering

Exhibit 99.3 Polar Power, Inc. Announces Closing of Public Offering Gardena, CA, December 5, 2023 – Polar Power, Inc. (Nasdaq: POLA) (“Polar Power” or the “Company”), a technology company that designs, manufactures and sells direct current, or DC, power systems, lithium battery powered hybrid solar systems for applications in the telecommunications market and, in other markets, including military,

Polar Power, Inc. Announces Proposed Public Offering of Common Stock

Exhibit 99.1 Polar Power, Inc. Announces Proposed Public Offering of Common Stock Gardena, CA – November 30, 2023 – Polar Power, Inc. (NASDAQ: POLA) (“Polar Power” or the “Company”) today announced that it intends to offer to sell shares of its common stock (and/or pre-funded warrants (“Pre-funded Warrants”) in lieu thereof) in an underwritten public offering. All of the shares of common stock (an

Underwriting Agreement, dated November 30, 2023, by and between Polar Power, Inc. and ThinkEquity LLC (*)

Exhibit 1.1 UNDERWRITING AGREEMENT between POLAR POWER, INC. and THINKEQUITY LLC as Representative of the Several Underwriters POLAR POWER, INC. UNDERWRITING AGREEMENT New York, New York November 30, 2023 ThinkEquity LLC As Representative of the several Underwriters named on Schedule 1 attached hereto 17 State Street, 41st Fl New York, NY 10004 Ladies and Gentlemen: The undersigned, Polar Power, I

Polar Power, Inc. Announces Pricing of Public Offering

Exhibit 99.2 Polar Power, Inc. Announces Pricing of Public Offering Gardena, CA, November 30, 2023 — Polar Power, Inc. (NASDAQ: POLA), (“Polar Power” or the “Company”) today announced the pricing of its previously announced underwritten public offering of 4,000,000 shares of its common stock. Each share of common stock is being sold at a public offering price of $0.40 per share, for gross proceeds

Entry into a Material Definitive Agreement, Regulation FD Disclosure, Other Events, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 30, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

ThinkEquity The date of this prospectus supplement is November 30, 2023. TABLE OF CONTENTS PROSPECTUS SUPPLEMENT

Filed Pursuant to Rule 424(b)(5) Registration No. 333-252196 PROSPECTUS SUPPLEMENT (to Prospectus dated January 28, 2021) 4,000,000 Shares of Common Stock Polar Power, Inc. We are offering 4,000,000 shares of our common stock, par value $0.0001 per share. The purchase price for each share is $0.40. Our common stock is listed on The Nasdaq Capital Market under the symbol “POLA.” On November 30, 202

ThinkEquity The date of this prospectus supplement is , 2023. TABLE OF CONTENTS PROSPECTUS SUPPLEMENT

Filed Pursuant to Rule 424(b)(5) Registration No. 333-252196 The information in this preliminary prospectus supplement and the accompanying prospectus, relating to an effective registration statement under the Securities Act of 1933, as amended, is not complete and may be changed. This preliminary prospectus supplement and the accompanying prospectus are not an offer to sell these securities and w

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 24, 2023 POLAR POWER, IN

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 24, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 14, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2023 ☐ TRANSITION REPO

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Polar Power Reports 12% Growth in Revenue During Third Quarter 2023 Financial Results

Exhibit 99.1 Polar Power Reports 12% Growth in Revenue During Third Quarter 2023 Financial Results GARDENA, CA – November 14, 2023 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the three and nine months ended September 30, 2023. Financial Highlights: ● Net sales f

Entry into a Material Definitive Agreement, Unregistered Sales of Equity Securities, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 3, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Num

Form of Warrant Exchange Agreement by and between Polar Power, Inc. and the Empery Entities.

Exhibit 10.1 November 3, 2023 The Holder of Common Stock Purchase Warrants of Polar Power, Inc. Re: Warrant Exchange Dear Holder: Polar Power, Inc. (the “Company”) issued, among other securities, the Exchange Warrants (as defined below) pursuant to that certain Securities Purchase Agreement, dated as of July 2, 2020, by and between the Company and the purchaser signatory thereto (the “Purchase Agr

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

Fifth Modification to Loan and Security Agreement dated September 5, 2023 by and between Polar Power, Inc. and Pinnacle Bank

Exhibit 10.1 FIFTH MODIFICATION TO LOAN AND SECURITY AGREEMENT This Fifth Modification to Loan and Security Agreement (this Modification) is entered into by and between POLAR POWER INC., a Delaware corporation (Borrower), and PINNACLE BANK, a California corporation (Lender), as of this 5th day of September, 2023 at San Jose, California. RECITALS A. Lender and Borrower previously entered into a Loa

Entry into a Material Definitive Agreement, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): September 5, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 14, 2023 POLAR POWER, INC.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 14, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 ☐ TRANSITION REPORT PU

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

Polar Power Reports Second Quarter 2023 Financial Results

Exhibit 99.1 Polar Power Reports Second Quarter 2023 Financial Results GARDENA, CA – August 14, 2023 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the three and six months ended June 30, 2023. Key Q2 2023 Results and Highlights: Financial Results for the Three and

Third Modification to Loan and Security Agreement dated April 13, 2023 by and between Polar Power, Inc. and Pinnacle Bank

Exhibit 10.1 THIRD MODIFICATION TO LOAN AND SECURITY AGREEMENT This Third Modification to Loan and Security Agreement (this Modification) is entered into by and between POLAR POWER INC., a Delaware corporation (Borrower), and PINNACLE BANK, a California corporation (Lender), as of this 13th day of April, 2023 at San Jose, California. RECITALS A. Lender and Borrower previously entered into a Loan a

Fourth Modification to Loan and Security Agreement dated May 25, 2023 by and between Polar Power, Inc. and Pinnacle Bank

Exhibit 10.2 FOURTH MODIFICATION TO LOAN AND SECURITY AGREEMENT This Fourth Modification to Loan and Security Agreement (this Modification) is entered into by and between POLAR POWER INC., a Delaware corporation (Borrower), and PINNACLE BANK, a California corporation (Lender), as of this 25th day of May, 2023 at San Jose, California. RECITALS A. Lender and Borrower previously entered into a Loan a

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 13, 2023 POLAR POWER, INC.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 13, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numbe

First Amendment to Lease Agreement dated August 20, 2018 between the Registrant and 354 W. Gardena, LLC

Exhibit 10.2 Exhibit C Lease Amendment This is an amendment to the Standard Industrial/Commercial lease agreement for property at 354 W. Gardena Blvd, Carson, CA. 90248 between 354 W. Gardena, LLC, Lessor, and Polar Power, Inc., Lessee. A. Delay in possession: Lessor needs more time to make property available for lessee. Delay in possession requires the following amendments: a. Commencement Date:

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 15, 2023 POLAR POWER, INC. (E

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 15, 2023 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

Second Amendment to Lease Agreement dated November 7, 2018 between the Registrant and 354 W. Gardena, LLC

Exhibit 10.3 EXHIBIT D Lease Amendment Dated: November 7, 2018 By and Between (Lessor): 334 W. Gardena Blvd, LLC. By and Between (Lessee): Polar Power, Inc. Address of Property: 400 W. Gardena Blvd., Carson, CA. 90248 This amendment is retroactively made effective to date of original lease signing, May 9, 2018. The purpose of this amendment is to correct a few line items that are considered by bot

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 ☐ TRANSITION REPORT P

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

Lease Agreement dated November 7, 2014 between the Registrant and 354 W. Gardena, LLC

Exhibit 10.1

Third Amendment to Lease Agreement dated May 3, 2023 between the Registrant and 354 W. Gardena, LLC

Exhibit 10.4 3rd AMENDMENT TO LEASE Previous two amendments are Exhibit D and Exhibit E dated November 7, 2018 THIS AMENDMENT TO LEASE is made and entered into as of May 3, 2023, by and between 354 W. Gardena, LLC, a California Limited Liability Company (“Lessor”) and Polar Power, Inc., a Delaware Corporation (“Lessee”). WHEREAS, on or about May 9, 2018, a Lease was entered into by and between Les

Polar Power Reports First Quarter 2023 Financial Results

Exhibit 99.1 Polar Power Reports First Quarter 2023 Financial Results GARDENA, CA – May 15, 2023 – Polar Power, Inc. (“Polar Power” or the “Company”) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the quarter ended March 31, 2023. Key Q1 2023 Results and Highlights: Financial Results for the Three Months Ended March

Second Amendment to Lease Agreement dated January 31, 2023 between the Registrant and Two Bros L.P.

Exhibit 10.10 SECOND AMENDMENT TO STANDARD INDUSTRIAL/COMMERCIAL SINGLE-TENANT LEASE-GROSS THIS SECOND AMENDMENT TO AIR COMMERCIAL REAL ESTATE ASSOCIATION STANDARD INDUSTRIAL/COMMERCIAL LAND LEASE- -GROSS (this “Second Amendment”) is entered into as of the 31st day of January 2023, by and between TWO BROS L.P., (‘Lessor”) and POLAR POWER INC., (“Lessee”), with reference to the following facts: R E

First Amendment to Lease Agreement dated February 5, 2019 between the Registrant and Two Bros L.P.

Exhibit 10.9 FRIST AMENDMENT TO STANDARD INDUSTRIAL/COMMERCIAL SINGLE-TENANT LEASE-GROSS THIS FIRST AMENDMENT TO AIR COMMERCIAL REAL ESTATE ASSOCIATION STANDARD INDUSTRIAL/COMMERCIAL LAND LEASE- -GROSS (this “Amendment”) is entered into as of the February 5, 2019, by and between TWO BROS L.P., (‘Lessor”) and POLAR POWER INC., (“Lessee”), with reference to the following facts: RECITALS A. Lessor an

Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934

Exhibit 4.1 DESCRIPTION OF SECURITIES The following description summarizes the material terms and provisions of Polar Power, Inc.’s common stock and preferred stock. The following description of our capital stock does not purport to be complete and is subject to, and qualified in its entirety by, our certificate of incorporation, which we refer to as the certificate of incorporation, and our bylaw

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 ☐ TRANSITION REPORT PURSUA

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

POLA / Polar Power Inc / Sams Arthur D. Passive Investment

SC 13G/A 1 formsc13ga.htm UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G/A UNDER THE SECURITIES EXCHANGE ACT OF 1934 (Amendment No. 1)* POLAR POWER, INC. (Name of Issuer) Common Stock, par value $0.0001 per share (Title of Class of Securities) 73102V105 (CUSIP Number) December 31, 2022 (Date of Event Which Requires Filing of this Statement) Check the appropria

Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A (Amendment No. 1) CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 21, 2022 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 21, 2022 POLAR POWER, IN

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 21, 2022 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

Polar Power Reports Third Quarter 2022 Financial Results

Exhibit 99.1 Polar Power Reports Third Quarter 2022 Financial Results GARDENA, CA ? November 14, 2022 ? Polar Power, Inc. (?Polar Power? or the ?Company?) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the three and nine months ended September 30, 2022. Key Q3 2022 Results and Highlights: Financial Results for the Th

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 14, 2022 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2022 ☐ TRANSITION REPO

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2022 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Second Modification to Loan and Security Agreement dated November 3, 2022 by and between Polar Power, Inc. and Pinnacle Bank

Exhibit 10.1 SECOND MODIFICATION TO LOAN AND SECURITY AGREEMENT This Second Modification to Loan and Security Agreement (this Modification) is entered into by and between POLAR POWER, INC., a Delaware corporation (Borrower), and PINNACLE BANK, a California corporation (Lender), as of this 11/3/2022 at San Jose, California. RECITALS A. Lender and Borrower previously entered into a Loan and Security

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

Polar Power Reports Second Quarter 2022 Financial Results

Exhibit 99.1 Polar Power Reports Second Quarter 2022 Financial Results GARDENA, CA ? August 15, 2022 ? Polar Power, Inc. (?Polar Power? or the ?Company?) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the three and six months ended June 30, 2022. Key Q2 2022 Results and Highlights: Financial Results for the Three and

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2022 ☐ TRANSITION REPORT PU

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2022 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 15, 2022 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 16, 2022 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 ☐ TRANSITION REPORT P

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

Polar Power Reports First Quarter 2022 Financial Results

Exhibit 99.1 Polar Power Reports First Quarter 2022 Financial Results GARDENA, CA ? May 16, 2022 ? Polar Power, Inc. (?Polar Power?) (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the quarter ended March 31, 2022. Key Q1 2022 Results and Highlights: Financial Results for the Three Months Ended March 31, 2022 ? Net sa

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2021 ☐ TRANSITION REPORT PURSUA

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ? ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2021 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 13, 2022 (January 10, 2022) POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (

Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 3, 2022 (December 31, 2021) POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2021 ☐ TRANSITION REPO

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2021 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Polar Power Reports Third Quarter 2021 Financial Results

Exhibit 99.1 Polar Power Reports Third Quarter 2021 Financial Results GARDENA, CA ? November 15, 2021 ? Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid power solutions for telecommunications, military, and marine and whose DC generators are also used for EV charging, range extenders, and nano-grids, today reported its financial results for the third quarter an

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 15, 2021 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2021 ☐ TRANSITION REPORT PU

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ? QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2021 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2021 [ ] TRANSITION REPO

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2021 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Annual Report -

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2020 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Powe

Underwriting Agreement, dated February 7, 2021, by and between Polar Power, Inc. and ThinkEquity, a division of Fordham Financial Management, Inc. (*)

Exhibit 1.1 Execution Version UNDERWRITING AGREEMENT between POLAR POWER, INC. and ThinkEquity, a division of Fordham Financial Management, Inc., as Representative of the Several Underwriters POLAR POWER, INC. UNDERWRITING AGREEMENT New York, New York February 7, 2021 ThinkEquity, A Division of Fordham Financial Management, Inc. As Representative of the several Underwriters named on Schedule 1 att

Polar Power, Inc. Announces Proposed Public Offering of Common Stock

Exhibit 99.1 Polar Power, Inc. Announces Proposed Public Offering of Common Stock Gardena, CA – February 5, 2021 – Polar Power, Inc. (NASDAQ: POLA) (“Polar Power” or the “Company”) today announced that it intends to offer to sell shares of its common stock in an underwritten public offering. All of the shares of common stock are to be sold by the Company. ThinkEquity, a division of Fordham Financi

Polar Power, Inc. Announces Pricing of Public Offering

Exhibit 99.2 Polar Power, Inc. Announces Pricing of Public Offering Gardena, CA, February 7, 2021 — Polar Power, Inc. (NASDAQ: POLA), (“Polar Power” or the “Company”) today announced the pricing of its previously announced underwritten public offering of 750,000 shares of its common stock at a public offering price of $18.00 per share, for gross proceeds of $13,500,000 before deducting underwritin

a division of Fordham Financial Management, Inc. The date of this prospectus supplement is February 7, 2021. TABLE OF CONTENTS PROSPECTUS SUPPLEMENT

Filed Pursuant to Rule 424(b)(5) Registration No. 333-252196 PROSPECTUS SUPPLEMENT (to Prospectus dated January 28, 2021) 750,000 Shares Common Stock Polar Power, Inc. We are offering 750,000 shares of our common stock. The purchase price for each share is $18.00. Our common stock is listed on The Nasdaq Capital Market under the symbol “POLA.” On February 4, 2021, the last reported sale price of o

Entry into a Material Definitive Agreement, Regulation FD Disclosure, Other Events, Financial Statements and Exhibits -

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 5, 2021 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction (Commission (IRS Employer of Incorpora

a division of Fordham Financial Management, Inc. The date of this prospectus supplement is February , 2021. TABLE OF CONTENTS PROSPECTUS SUPPLEMENT

Filed Pursuant to Rule 424(b)(5) Registration No. 333-252196 The information in this preliminary prospectus supplement and the accompanying prospectus, relating to an effective registration statement under the Securities Act of 1933, as amended, is not complete and may be changed. This preliminary prospectus supplement and the accompanying prospectus are not an offer to sell these securities and w

-

United States securities and exchange commission logo January 26, 2021 Arthur D. Sams President and Chief Executive Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, California 90248 Re: Polar Power, Inc. Registration Statement on Form S-3 Filed January 19, 2021 File No. 333-252196 Dear Mr. Sams: This is to advise you that we have not reviewed and will not review your registration statement.

LETTER

United States securities and exchange commission logo January 26, 2021 Arthur D. Sams President and Chief Executive Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, California 90248 Re: Polar Power, Inc. Registration Statement on Form S-3 Filed January 19, 2021 File No. 333-252196 Dear Mr. Sams: This is to advise you that we have not reviewed and will not review your registration statement.

-

POLAR POWER, INC. 249 E. Gardena Blvd. Gardena, California 90248 January 26, 2021 VIA EDGAR CORRESPONDENCE Securities and Exchange Commission 100 F. Street, N.E. Washington, DC 20549 Attention: Thomas Jones Re: Polar Power, Inc. Registration Statement on Form S-3 (File No. 333-252196) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the ?1933 Act?), Polar Po

-

As filed with the Securities and Exchange Commission on January 19, 2021 Registration No.

Form of Indenture. (filed herewith)

Exhibit 4.3 POLAR POWER, INC. and , as Trustee INDENTURE Dated as of , TABLE OF CONTENTS Page Article 1 DEFINITIONS AND INCORPORATION BY REFERENCE 1 1.1 DEFINITIONS. 1 1.2 OTHER DEFINITIONS. 4 1.3 INCORPORATION BY REFERENCE OF TRUST INDENTURE ACT. 4 1.4 RULES OF CONSTRUCTION. 5 Article 2 THE SECURITIES 5 2.1 ISSUABLE IN SERIES. 5 2.2 ESTABLISHMENT OF TERMS OF SERIES OF SECURITIES. 5 2.3 EXECUTION

Submission of Matters to a Vote of Security Holders -

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 30, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

-

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant [X] Filed by a Party other than the Registrant [ ] Check the appropriate box: [ ] Preliminary Proxy Statement [ ] Confidential, for Use of the Commission Only (as permitted by Rule

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant [X] Filed by a Party other than the Registrant [ ] Check the appropriate box: [ ] Preliminary Proxy Statement [ ] Confidential, for Use of the Commission Only (as permitted by Rule

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2020 [ ] TRANSITION

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2020 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 P

First Modification to Loan and Security Agreement dated October 7, 2020 by and between Polar Power, Inc. and Pinnacle Bank

Exhibit 10.2 FIRST MODIFICATION TO LOAN AND SECURITY AGREEMENT This First Modification to Loan and Security Agreement (this M odification) is entered into by and between POLAR POWER, INC., a Delaware corporation ( Borrower), and PINNACLE BANK, a California corporation (Lender), as of this 7th day of October, 2020 at San Jose, California. RECITALS A. Lender and Borrower previously entered into a Lo

Entry into a Material Definitive Agreement, Termination of a Material Definitive Agreement, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant, Financial Statements and Exhibits -

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 31, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

Loan and Security Agreement dated August 31, 2020 between Pinnacle Bank and Polar Power, Inc.

Exhibit 10.1 LOAN AND SECURITY AGREEMENT This LOAN AND SECURITY AGREEMENT is entered into as of August 31, 2020 between PINNACLE BANK, a California corporation (Lender), with an office located at 18181 Butterfield Blvd, Ste. 135, Morgan Hill, CA 95037 and POLAR POWER, INC., a Delaware corporation (Borrower), with its chief executive office located at 249 E. Gardena Blvd., Gardena, CA 90248. The pa

Quarterly Report -

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2020 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

POLAR POWER, INC. 1,875,000 Shares of Common Stock

Filed Pursuant to Rule 424(b)(3) Registration No. 333-240134 PROSPECTUS POLAR POWER, INC. 1,875,000 Shares of Common Stock This prospectus relates to the proposed resale by the selling security holders named in this prospectus or their permitted assigns of up to 1,875,000 shares of our common stock, including 625,000 shares of our common stock issuable upon exercise of warrants, or the Warrants, h

LETTER

United States securities and exchange commission logo August 3, 2020 Arthur D. Sams President and Chief Executive Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, CA 90248 Re: Polar Power, Inc. Registration Statement on Form S-1 Filed July 28, 2020 File No. 333-240134 Dear Mr. Sams: This is to advise you that we have not reviewed and will not review your registration statement. Please refer

-

United States securities and exchange commission logo August 3, 2020 Arthur D. Sams President and Chief Executive Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, CA 90248 Re: Polar Power, Inc. Registration Statement on Form S-1 Filed July 28, 2020 File No. 333-240134 Dear Mr. Sams: This is to advise you that we have not reviewed and will not review your registration statement. Please refer

-

POLAR POWER, INC. 249 E. Gardena Blvd. Gardena, California 90248 August 4, 2020 VIA EDGAR CORRESPONDENCE Securities and Exchange Commission 100 F. Street, N.E. Washington, DC 20549 Attention: Sergio Chinos Re: Polar Power, Inc. Registration Statement on Form S-1 (File No. 333-240134) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), Polar Pow

Registration Statement -

As filed with the Securities and Exchange Commission on July 28, 2020 Registration No.

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 13, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number

Entry into a Material Definitive Agreement, Unregistered Sales of Equity Securities, Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 2, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction (Commission File Number) (IRS Employer of

Polar Power Announces $2.8 Million Private Placement

Exhibit 99.1 Polar Power Announces $2.8 Million Private Placement GARDENA, CA – July 2, 2020 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid power solutions, today announced that it has entered into definitive agreements with certain institutional investors to raise aggregate gross proceeds of approximately $2.8 million through the private placement of its e

Form of Common Stock Purchase Warrant

Exhibit 4.1 NEITHER THIS SECURITY NOR THE SECURITIES FOR WHICH THIS SECURITY IS EXERCISABLE HAVE BEEN REGISTERED WITH THE SECURITIES AND EXCHANGE COMMISSION OR THE SECURITIES COMMISSION OF ANY STATE IN RELIANCE UPON AN EXEMPTION FROM REGISTRATION UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE “SECURITIES ACT”), AND, ACCORDINGLY, MAY NOT BE OFFERED OR SOLD EXCEPT PURSUANT TO AN EFFECTIVE REGISTR

Securities Purchase Agreement dated July 2, 2020 between Polar Power, Inc. and each purchaser identified on the signature pages thereto

Exhibit 10.1 SECURITIES PURCHASE AGREEMENT This Securities Purchase Agreement (this “Agreement”) is dated as of July 2, 2020, between Polar Power, Inc., a Delaware corporation (the “Company”), and each purchaser identified on the signature pages hereto (each, including its successors and assigns, a “Purchaser” and collectively, the “Purchasers”). WHEREAS, subject to the terms and conditions set fo

Registration Rights Agreement dated July 2, 2020 between Polar Power, Inc. and each purchaser identified on the signature pages thereto

Exhibit 10.2 REGISTRATION RIGHTS AGREEMENT This Registration Rights Agreement (this “Agreement”) is made and entered into as of July 2, 2020, between Polar Power, Inc., a Delaware corporation (the “Company”), and each of the several purchasers signatory hereto (each such purchaser, a “Purchaser” and, collectively, the “Purchasers”). This Agreement is made pursuant to the Securities Purchase Agreem

Quarterly Report - QUARTERLY REPORT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2020 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

Annual Report - AMENDMENT NO. 1 TO FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K/A (Amendment No. 1) (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 15, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number)

Annual Report - ANNUAL REPORT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934

Exhibit 4.1 DESCRIPTION OF SECURITIES The following description summarizes the material terms and provisions of Polar Power, Inc.’s common stock and preferred stock. The following description of our capital stock does not purport to be complete and is subject to, and qualified in its entirety by, our certificate of incorporation, which we refer to as the certificate of incorporation, and our bylaw

Paycheck Protection Program Loan Note by Polar Power, Inc. in favor of Citibank, N.A. dated May 4, 2020

Exhibit 10.1 PAYCHECK PROTECTION PROGRAM LOAN NOTE SBA Loan# PLP 34824873-09 SBA Loan Name POLAR POWER INC Date 5/4/2020 Loan Amount $1,714,989.00 Interest Rate 1.00% Borrower POLAR POWER INC Lender Citibank, N.A. Maturity Date 05/04/2022 1. PROMISE TO PAY: In return for the Loan, Borrower promises to pay to the order of Lender the Loan Amount specified above, interest on the unpaid principal bala

Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 4, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction (Commission File Number) (IRS Employer of I

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 27, 2020 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction (Commission File Number) (IRS Employer o

Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 30, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04

POLA / Polar Power Inc. 10-Q - Quarterly Report - QUARTERLY REPORT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 12, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Nu

Polar Power Reports Third Quarter 2019 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Third Quarter 2019 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – November 12, 2019 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the third quarter and nine months ended September 30, 2019. Key Q3 2019 Results and Highlig

POLA / Polar Power Inc. DEFA14A - - DEFINITIVE ADDITIONAL MATERIALS

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (Rule 14a-101) SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (a

POLA / Polar Power Inc. DEF 14A - - DEFINITIVE PROXY STATEMENT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A (Rule 14a-101) SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant ☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (a

LETTER

October 15, 2019 Luis Zavala Chief Financial Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, CA 90248 Re: Polar Power, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-37960 Dear Mr. Zavala: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclos

POLA / Polar Power Inc. TEXT-EXTRACT - -

October 15, 2019 Luis Zavala Chief Financial Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, CA 90248 Re: Polar Power, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-37960 Dear Mr. Zavala: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclos

POLA / Polar Power Inc. 10-Q/A - Quarterly Report - AMENDMENT NO. 1 TO FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q/A (Amendment No. 1) (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number:

POLA / Polar Power Inc. 10-Q/A - Quarterly Report - AMENDMENT NO.1 TO FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q/A (Amendment No. 1) (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number:

POLA / Polar Power Inc. 10-K/A - Annual Report - AMENDMENT NO. 1 TO ANNUAL REPORT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K/A (Amendment No. 1) (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2018 OR ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-

POLA / Polar Power Inc. CORRESP - -

Troutman Sanders LLP 5 Park Plaza, Suite 1400 Irvine, CA 92614 www.troutman.com Larry A. Cerutti [email protected] October 8, 2019 VIA edgar and overnight delivery Mr. David Burton Chief Accountant Division of Corporation Finance Office of Electronics and Machinery United States Security & Exchange Commission Washington, DC 20549 Re: Polar Power, Inc. Form 10-K for the Fiscal Year Ended D

LETTER

September 24, 2019 Luis Zavala Chief Financial Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, CA 90248 Re: Polar Power, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-37960 Dear Mr. Zavala: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we m

POLA / Polar Power Inc. TEXT-EXTRACT - -

September 24, 2019 Luis Zavala Chief Financial Officer Polar Power, Inc. 249 E. Gardena Blvd. Gardena, CA 90248 Re: Polar Power, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 001-37960 Dear Mr. Zavala: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we m

Polar Power Announces Share Repurchase Program

Exhibit 99.1 Polar Power Announces Share Repurchase Program GARDENA, CA – August 28, 2019 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, announced that its Board of Directors has authorized the repurchase of up to $500,000 of its outstanding shares of common stock. The repurchase program will expire on February 28, 2020, subject to earli

Financial Statements and Exhibits, Other Events, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 28, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Numb

POLA / Polar Power Inc. 10-Q - Quarterly Report - QUARTERLY REPORT

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 12, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-0479

Polar Power Reports Second Quarter 2019 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Second Quarter 2019 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – August 12, 2019 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the second quarter and six months ended June 30, 2019. Key 2Q 2019 Results and Highlights: F

Supplier Agreement between Polar Power, Inc. and Citibank, N.A. dated effective as of June 4, 2019

Exhibit 10.1 SUPPLIER AGREEMENT made on May 20, 2019 [*DATE*] Between (1) POLAR POWER INC [*Supplier’s full registered legal name*] (“Supplier”) of 249 E. GARDENA BLVD [*Supplier’s full registered address*], a Delaware UNITED STATES [*Supplier’s U.S. state or if not in U.S., country of incorporation*]; and (2) Each and any of Citibank, N.A., its branches and subsidiaries and affiliates (“Citibank”

Entry into a Material Definitive Agreement, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 4, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-0479020

POLA / Polar Power Inc. 10-Q Quarterly Report 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2019 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

POLA / Polar Power Inc. FORM 10-K (Annual Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2018 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

Amendment No. 1 to Polar Power, Inc. 2016 Omnibus Incentive Plan

Exhibit 10.10 AMENDMENT NO. 1 TO POLAR POWER, INC. 2016 OMNIBUS INCENTIVE PLAN This Amendment No. 1 to Polar Power, Inc. 2016 Omnibus Incentive Plan (the “Plan”) is made by Polar Power, Inc., a Delaware corporation (the “Company”), effective as of January 1, 2018. WHEREAS, the board of directors (the “Board”) of the Company and the compensation committee of the Board have deemed it to be in the be

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 26, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04790

Polar Power Reports Fourth Quarter and Full Year 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Fourth Quarter and Full Year 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – March 26, 2019 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today reported its financial results for the fourth quarter and full year ended December 31, 2018. Key 2018 and Subseque

Polar Power Reports Preliminary 2018 Revenue Results, Business Update and 2019 Outlook

Exhibit 99.1 Polar Power Reports Preliminary 2018 Revenue Results, Business Update and 2019 Outlook GARDENA, CA – January 16, 2019 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, today announced preliminary 2018 revenue results, a business update, and a business outlook for 2019. 2018 PRELIMINARY REVENUES AND BUSINESS UPDATE Preliminary (

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 25, 2019 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-047

Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 28, 2018 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04

POLA / Polar Power Inc. DEF 14A

SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant☒ Filed by a Party other than the Registrant ☐ Check the appropriate box: ☐ Preliminary Proxy Statement ☐ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ☒ Definitive Proxy Statement ☐ Definitive Additional Materials ☐ Soliciting Material under Rule 14a-12 POLAR POWER, INC.

POLA / Polar Power Inc. FORM 10Q (Quarterly Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2018 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Polar Power Reports Third Quarter 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Third Quarter 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – November 13, 2018 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, reported its financial results for the third quarter ended September 30, 2018. Third Quarter 2018 and Subsequent Highlights: ● Quart

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 13, 2018 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04

POLA / Polar Power Inc. 144

Form 144 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 OMB APPROVAL OMB Number 325-0101 Expires: June 30, 2020 Estimated average burden hours per response 1.00 FORM 144 SEC USE ONLY NOTICE OF PROPOSED SALE OF SECURITIES PURSUANT TO RULE 144 UNDER THE SECURITIES ACT OF 1933 DOCUMENT SEQUENCE NO. ATTENTION: Transmit for filing 3 copies of this form concurrently with either

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): September 5, 2018 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04

POLA / Polar Power Inc. 10-Q (Quarterly Report)

UNITED STATES

Polar Power Reports Second Quarter 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Second Quarter 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – August 9, 2018 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, reported its financial results for the second quarter ended June 30, 2018. Key Second Quarter 2018 and Subsequent Highlights: ● Quarte

Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 9, 2018 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04790

POLA / Polar Power Inc. 10-Q (Quarterly Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2018 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POW

Polar Power Reports First Quarter 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports First Quarter 2018 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – May 14, 2018 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, reported its financial results today for the first quarter ended March 31, 2018. Key First Quarter 2018 and Subsequent Highlights: · Tele

Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 14, 2018 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-0479020

POLA / Polar Power Inc. 10-K (Annual Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2017 OR ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWER, I

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): March 8, 2018 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Number

Polar Power Reports Fourth Quarter and Full Year 2017 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Fourth Quarter and Full Year 2017 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA – March 8, 2018 – Polar Power, Inc. (NASDAQ: POLA), a global provider of prime, backup and solar hybrid DC power solutions, reported its financial results for the fourth quarter and full year ended December 31, 2017. Key 2017 and Subsequent High

Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 28, 2017 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04

SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934

SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 Filed by the Registrant ? Filed by a Party other than the Registrant ? Check the appropriate box: ? Preliminary Proxy Statement ? Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) ? Definitive Proxy Statement ? Definitive Additional Materials ? Soliciting Material under Rule 14a-12 POLAR POWER, INC.

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 4, 2017 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-047

POLA / Polar Power Inc. 10-Q (Quarterly Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2017 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR

Results of Operations and Financial Condition, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 6, 2017 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware 001-37960 33-0479020 (State or Other Jurisdiction of Incorporation) (Commission File Num

Polar Power Reports Third Quarter 2017 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Third Quarter 2017 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA ? November 6, 2017 ? Polar Power, Inc. (NASDAQ: POLA), a global provider of prime and backup DC power solutions, reported its financial results for the third quarter ended September 30, 2017. Key Third Quarter 2017 and Subsequent Highlights: ? Polar Power is c

POLA / Polar Power Inc. 10-Q (Quarterly Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2017 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 POLAR POWE

Polar Power Reports Second Quarter 2017 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT

Exhibit 99.1 Polar Power Reports Second Quarter 2017 Financial Results Management to Host Conference Call Today at 4:30 p.m. EDT GARDENA, CA ? August 8, 2017 ? Polar Power, Inc. (NASDAQ: POLA), a global provider of prime and backup DC power solutions, reported its financial results for the three and six months ended June 30, 2017. Key Second Quarter 2017 Financial & Operational Highlights: ? Polar

Financial Statements and Exhibits, Results of Operations and Financial Condition

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 8, 2017 POLAR POWER, INC. (Exact Name of Registrant as Specified in Charter) Delaware (State or Other Jurisdiction of Incorporation) 001-37960 (Commission File Number) 33-04790

POLA / Polar Power Inc. 10-Q/A (Quarterly Report)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT NO. 1 TO FORM 10-Q (Mark One) x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2017 OR ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number:

Relationship Ready Credit Agreement, dated March 21, 2017, by and between Polar Power, Inc. and Citibank, N.A.

Exhibit 10.2 RELATIONSHIP READY CREDIT AGREEMENT Borrower: Polar Power, Inc. Lender: Citibank, N.A. 249 E Gardena Boulevard 6801 Colwell Boulevard Gardena, CA 90248 Irving, TX 75039 Principal Amount: $1,000,000.00 Date of Agreement: March 21, 2017 PROMISE TO PAY. To repay Borrower's loan, Polar Power, Inc. ("Borrower") promises to pay to Citibank, N.A. ("Lender"), or order, in lawful money of the

Entry into a Material Definitive Agreement, Financial Statements and Exhibits, Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant, Results of Operations and Financial Condition

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) March 21, 2017 POLAR POWER, INC. (Exact name of registrant as specified in its charter) Delaware 001-37960 33-0479020 (State or other jurisdiction of incorporation) (Commission File Number) (IRS Emp

Assignment of Deposit Account, dated March 21, 2017, by and between Polar Power, Inc. and Citibank, N.A.

Exhibit 10.3 ASSIGNMENT OF DEPOSIT ACCOUNT Grantor: Polar Power, Inc. Lender: Citibank, N.A. 249 E. Gardena Boulevard 6801 Colwell Boulevard Gardena, CA 90248 Irving, TX 75039 THIS ASSIGNMENT OF DEPOSIT ACCOUNT dated March 21, 2017, is made and executed between Polar Power, Inc. ("Grantor'') and Citibank, N.A. ("Lender"). ASSIGNMENT. For valuable consideration, Grantor assigns and grants to Lender

Business Loan Agreement, dated March 21, 2017, by and between Polar Power, Inc. and Citibank, N.A.

Exhibit 10.1 BUSINESS LOAN AGREEMENT Borrower: Polar Power, Inc. Lender: Citibank, N.A. 249 E. Gardena Boulevard 6801 Colwell Boulevard Gardena, CA 90248 Irving, TX 75039 THIS BUSINESS LOAN AGREEMENT dated March 21, 2017, is made and executed between Polar Power, Inc. ("Borrower") and Citibank, N.A. ("Lender") on the following terms and conditions. Borrower has received prior commercial loans from

Polar Power Reports First Quarter 2017 Financial Results First Quarter 2017 Net Sales up 47% to Record $5.0 Million

Exhibit 99.1 Polar Power Reports First Quarter 2017 Financial Results First Quarter 2017 Net Sales up 47% to Record $5.0 Million GARDENA, CA ? April 28, 2017 ? Polar Power, Inc. (NASDAQ: POLA), a global provider of prime and backup DC power solutions, reported its financial results for the three months ended March 31, 2017. Key First Quarter 2017 Financial & Operational Highlights: ? Received prod

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2017 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Pow

Code of Ethics

Exhibit 14.1 POLAR POWER, INC. CODE OF BUSINESS CONDUCT AND ETHICS Dated: December 6, 2016 Introduction Purpose This Code of Business Conduct and Ethics (the ?Code?) contains general guidelines for conducting the business of Polar Power, Inc. (the ?Company?) consistent with the highest standards of business ethics. To the extent this Code requires a higher standard than required by commercial prac

Form of Representative’s Warrant

Exhibit 10.9 FORM OF WARRANT TO PURCHASE COMMON STOCK POLAR POWER, INC. Warrant Shares: Initial Exercise Date: December 6, 2017 THIS WARRANT TO PURCHASE COMMON STOCK (the ?Warrant?) certifies that, for value received, or its assigns (the ?Holder?) is entitled, upon the terms and subject to the limitations on exercise and the conditions hereinafter set forth, at any time on or after December 6, 201

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2016 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-37960 Polar Power, I

Bylaws of Polar Power, Inc. (incorporated herein by reference to Exhibit 3.2 to the Company’s Annual Report on Form 10-K (File No. 001-37960) filed on March 10, 2017)

Exhibit 3.2 BYLAWS OF POLAR POWER, INC. ARTICLE I ? CORPORATE OFFICES 1.1 REGISTERED OFFICE The registered office of Polar Power, Inc. (the ?Corporation?) shall be fixed in the Corporation?s Certificate of Incorporation (the ?Certificate of Incorporation?). References in these Bylaws (the ?Bylaws?) to the Certificate of Incorporation shall mean the Certificate of Incorporation of the Corporation,

Subsidiaries of the Registrant

Exhibit 21.1 Subsidiaries of the Registrant None.

Certificate of Incorporation

Exhibit 3.1 CERTIFICATE OF INCORPORATION OF POLAR POWER, INC. ARTICLE I The name of the corporation is Polar Power, Inc. (the ?Corporation?). ARTICLE II The address of the Corporation?s registered office in the State of Delaware is 3500 South Dupont Highway in the city of Dover, County of Kent, Delaware 19901. The name of the registered agent of the Corporation at such address is GKL Registered Ag

Polar Power Reports 2016 Financial Results 2016 Net Sales up 233% to Record $22.8 Million, Driving 2016 Net Income to Record $4.4 Million

Exhibit 99.1 Polar Power Reports 2016 Financial Results 2016 Net Sales up 233% to Record $22.8 Million, Driving 2016 Net Income to Record $4.4 Million GARDENA, CA ? March 6, 2017 ? Polar Power, Inc. (NASDAQ: POLA), a global provider of prime and backup DC power solutions, reported financial results for the twelve months ended December 31, 2016. Key 2016 Financial & Operational Highlights: ? Comple

Financial Statements and Exhibits, Results of Operations and Financial Condition

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) March 6, 2017 POLAR POWER, INC. (Exact name of registrant as specified in its charter) Delaware 001-37960 33-0479020 (State or other jurisdiction of incorporation) (Commission File Number) (IRS Empl