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<title>Plug Power 8-K</title>


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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'><b><font style="font-size: 20.0pt">&nbsp;</font></b></p>

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<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";line-height:1.0pt'>&nbsp;</p>

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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b><font style="font-size: 20.0pt">UNITED STATES</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b><font style="font-size: 20.0pt">SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b><font style="font-size: 14.0pt">WASHINGTON, D.C. 20549</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b><font style="font-size: 20.0pt">FORM 8-K</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b><font style="font-size: 18.0pt">&nbsp;</font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 14.0pt">CURRENT REPORT</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 14.0pt">Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 14.0pt">&nbsp;</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'>Date
of Report (Date of earliest event reported):&nbsp; December 11, 2012</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b><font style="font-size: 20.0pt">Plug Power Inc. </font></b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">(Exact name of registrant as specified in its charter)</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 8.0pt">&nbsp;</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 8.0pt">&nbsp;</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 8.0pt">&nbsp;</font></p>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
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 <tr>
  <td width="33%" valign=top style='width:33.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>Delaware</b></p>
  </td>
  <td width="34%" valign=top style='width:34.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>1-34392</b></p>
  </td>
  <td width="33%" valign=top style='width:33.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>22-3672377</b></p>
  </td>
 </tr>
 <tr>
  <td width="33%" valign=top style='width:33.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">(State or other jurisdiction</font></p>
  </td>
  <td width="34%" valign=top style='width:34.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">(Commission File</font></p>
  </td>
  <td width="33%" valign=top style='width:33.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">(IRS Employer</font></p>
  </td>
 </tr>
 <tr>
  <td width="33%" valign=top style='width:33.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">of incorporation)</font></p>
  </td>
  <td width="34%" valign=top style='width:34.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">Number)</font></p>
  </td>
  <td width="33%" valign=top style='width:33.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">Identification No.)</font></p>
  </td>
 </tr>
</table>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 8.0pt">&nbsp;</font></p>

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 style='width:100.0%;border-collapse:collapse'>
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  <td width="50%" valign=top style='width:50.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>&nbsp;</b></p>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>968
  Albany Shaker Road, <br>
  Latham, New York</b></p>
  </td>
  <td width="50%" valign=top style='width:50.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>&nbsp;</b></p>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>&nbsp;</b></p>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>12110</b></p>
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 </tr>
 <tr>
  <td width="50%" valign=top style='width:50.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">(Address of principal executive offices)</font></p>
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  <td width="50%" valign=top style='width:50.0%;padding:0in 5.4pt 0in 5.4pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">(Zip Code)</font></p>
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 </tr>
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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'>Registrant&#8217;s
telephone number, including area code:<b>&nbsp; (518) 782-7700</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'><b>&nbsp;</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><b>N/A</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'><font style="font-size: 10.0pt">&nbsp;(Former name or former address, if changed since
last report.)</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:13.0pt'>&nbsp;</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:13.0pt'><font style="font-size: 11.0pt">Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions (<i>see </i>General Instruction A.2.
below):</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:13.0pt'><font style="font-size: 11.0pt">&nbsp;</font></p>

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Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</font></p>

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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)</font></p>

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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))</font></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:justify;line-height:13.0pt'><font style="font-size: 11.0pt">&nbsp;</font></p>

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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))</font></p>

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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;<a name="_GoBack"></a><b>Item
2.05&nbsp;&nbsp;&nbsp;Costs Associated with Exit or Disposal Activities</b></p>

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<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-autospace:none'>On December 11,
2012, Plug Power Inc. (the &#8220;Company&#8221;) adopted a restructuring plan
to improve organizational efficiency and conserve working capital needed to
support the growth of the Company&#8217;s GenDrive business.&nbsp; In doing so,
22 full-time positions will be eliminated at the Company&#8217;s U.S.
facilities.&nbsp; This workforce reduction was substantially complete on
December 13, 2012.&nbsp; As a result of the restructuring, the Company expects
to reduce annual expenses by $3.0 to $4.0 million.</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";text-autospace:none'>The Company currently estimates that it will incur
pre-tax restructuring charges resulting from the restructuring of approximately
six hundred thousand dollars related to severance pay and other related costs.&nbsp;
The Company expects to pay the majority of these restructuring charges within
the next few months.&nbsp; The estimates of total charges and cash expenditures
that the Company expects to incur in connection with the restructuring, and the
timing thereof, is subject to a number of assumptions, and actual results may
materially differ.</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-autospace:none'><u>Forward
Looking Statements:</u></p>

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<p style='mso-style-link:"Footer Char";margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>This Current Report on Form 8-K contains forward-looking statements within
the meaning of the Private Securities Litigation Reform Act of 1995. These
statements are based on current expectations that are subject to certain
assumptions, risks and uncertainties, any of which are difficult to predict,
are beyond our control and that may cause our actual results to differ
materially from the expectations in our forward-looking statements including,
but not limited to: the risk that we continue to incur losses and might never
achieve or maintain profitability, the risk that we expect we will need to
raise additional capital to fund our operations and such capital may not be
available to us; our lack of extensive experience in manufacturing and
marketing products may impact our ability to manufacture and market products on
a profitable and large-scale commercial basis; the risk that unit orders will
not ship, be installed and/or converted to revenue, in whole or in part; the
risk that pending orders may not convert to purchase orders; the risk that our
continued failure to comply with NASDAQ's listing standards may severely limit
our ability to raise additional capital; the cost and timing of developing our
products and our ability to raise the necessary capital to fund such costs; the
ability to achieve the forecasted gross margin on the sale of our products; the
actual net cash used for operating expenses may exceed the projected net cash
for operating expenses; the cost and availability of fuel and fueling
infrastructures for our products; market acceptance of our GenDrive systems;
our ability to establish and maintain relationships with third parties with
respect to product development, manufacturing, distribution and servicing and
the supply of key product components; the cost and availability of components
and parts for our products; our ability to develop commercially viable
products; our ability to reduce product and manufacturing costs; our ability to
successfully expand our product lines; our ability to improve system
reliability for our GenDrive systems; competitive factors, such as price
competition and competition from other traditional and alternative energy
companies; our ability to protect our intellectual property; the cost of
complying with current and future federal, state and international governmental
regulations; and other risks and uncertainties discussed, but are not limited
to, those set forth in (i) &quot;Item IA-Risk Factors&quot; in our Annual Report
on Form 10-K for the fiscal year ended December 31, 2011, filed with the
Securities and Exchange Commission (&quot;SEC&quot;) on March 30, 2012 and (ii)
in our quarterly report on Form 10-Q for the quarter ended September 30, 2012
filed with the SEC on November 14, 2012, as well as in the other reports we
file from time to time with the SEC. We do not intend to, and undertake no duty
to; update any forward-looking statements as a result of new information or
future events.</p>
<p style='mso-style-link:"Footer Char";margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
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2</p>
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margin-left:0in;text-align:center'><b>SIGNATURE</b></p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin-top:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;
text-indent:.5in'>Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.</p>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin-top:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;
text-indent:.5in'><font style="font-size: 10.0pt">&nbsp;</font></p>

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  <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
  </td>
  <td width="65%" style='width:65.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:justify'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Plug Power Inc.</p>
  </td>
 </tr>
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  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
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  <p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
  </td>
  <td width="65%" style='width:65.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
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  <p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>Date:&nbsp;&nbsp;&nbsp; December 14, 2012</p>
  </td>
  <td width="65%" style='width:65.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  By:&nbsp; <u>/s/ Andrew
  Marsh&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </u></p>
  </td>
 </tr>
 <tr>
  <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
  </td>
  <td width="65%" style='width:65.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Name:&nbsp; Andrew Marsh</p>
  </td>
 </tr>
 <tr>
  <td width="35%" style='width:35.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
  </td>
  <td width="65%" style='width:65.0%;padding:.75pt .75pt .75pt .75pt'>
  <p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Title: &nbsp;&nbsp;&nbsp; President and Chief Executive Officer</p>
  </td>
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  </td>
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</table>

<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-indent:.5in'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</p>

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[{"type": "8-K", "sequence": "1", "filename": "esplugpower8k.htm", "secsgml_size_bytes": 33112}]
{"company-data": {"conformed-name": "PLUG POWER INC", "cik": "0001093691", "assigned-sic": "3620", "irs-number": "223672377", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-34392", "film-number": "121265451"}, "business-address": {"street1": "968 ALBANY-SHAKER ROAD", "city": "LATHAM", "state": "NY", "zip": "12110", "phone": "5187827700"}, "mail-address": {"street1": "968 ALBANY-SHAKER ROAD", "city": "LATHAM", "state": "NY", "zip": "12110"}}
Plug Power 8-K
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 11, 2012
Plug Power Inc.
(Exact name of registrant as specified in its charter)
Delaware
1-34392
22-3672377
(State or other jurisdiction
(Commission File
(IRS Employer
of incorporation)
Number)
Identification No.)
968
  Albany Shaker Road,
Latham, New York
12110
(Address of principal executive offices)
(Zip Code)
Registrant's
telephone number, including area code:
(518) 782-7700
N/A
(Former name or former address, if changed since
last report.)
Check the appropriate box below if the Form 8-K filing
is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions (
see
General Instruction A.2.
below):
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
Item
2.05   Costs Associated with Exit or Disposal Activities
On December 11,
2012, Plug Power Inc. (the "Company") adopted a restructuring plan
to improve organizational efficiency and conserve working capital needed to
support the growth of the Company's GenDrive business.  In doing so,
22 full-time positions will be eliminated at the Company's U.S.
facilities.  This workforce reduction was substantially complete on
December 13, 2012.  As a result of the restructuring, the Company expects
to reduce annual expenses by $3.0 to $4.0 million.
The Company currently estimates that it will incur
pre-tax restructuring charges resulting from the restructuring of approximately
six hundred thousand dollars related to severance pay and other related costs. 
The Company expects to pay the majority of these restructuring charges within
the next few months.  The estimates of total charges and cash expenditures
that the Company expects to incur in connection with the restructuring, and the
timing thereof, is subject to a number of assumptions, and actual results may
materially differ.
Forward
Looking Statements:
This Current Report on Form 8-K contains forward-looking statements within
the meaning of the Private Securities Litigation Reform Act of 1995. These
statements are based on current expectations that are subject to certain
assumptions, risks and uncertainties, any of which are difficult to predict,
are beyond our control and that may cause our actual results to differ
materially from the expectations in our forward-looking statements including,
but not limited to: the risk that we continue to incur losses and might never
achieve or maintain profitability, the risk that we expect we will need to
raise additional capital to fund our operations and such capital may not be
available to us; our lack of extensive experience in manufacturing and
marketing products may impact our ability to manufacture and market products on
a profitable and large-scale commercial basis; the risk that unit orders will
not ship, be installed and/or converted to revenue, in whole or in part; the
risk that pending orders may not convert to purchase orders; the risk that our
continued failure to comply with NASDAQ's listing standards may severely limit
our ability to raise additional capital; the cost and timing of developing our
products and our ability to raise the necessary capital to fund such costs; the
ability to achieve the forecasted gross margin on the sale of our products; the
actual net cash used for operating expenses may exceed the projected net cash
for operating expenses; the cost and availability of fuel and fueling
infrastructures for our products; market acceptance of our GenDrive systems;
our ability to establish and maintain relationships with third parties with
respect to product development, manufacturing, distribution and servicing and
the supply of key product components; the cost and availability of components
and parts for our products; our ability to develop commercially viable
products; our ability to reduce product and manufacturing costs; our ability to
successfully expand our product lines; our ability to improve system
reliability for our GenDrive systems; competitive factors, such as price
competition and competition from other traditional and alternative energy
companies; our ability to protect our intellectual property; the cost of
complying with current and future federal, state and international governmental
regulations; and other risks and uncertainties discussed, but are not limited
to, those set forth in (i) "Item IA-Risk Factors" in our Annual Report
on Form 10-K for the fiscal year ended December 31, 2011, filed with the
Securities and Exchange Commission ("SEC") on March 30, 2012 and (ii)
in our quarterly report on Form 10-Q for the quarter ended September 30, 2012
filed with the SEC on November 14, 2012, as well as in the other reports we
file from time to time with the SEC. We do not intend to, and undertake no duty
to; update any forward-looking statements as a result of new information or
future events.
2
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
Plug Power Inc.
Date:    December 14, 2012
By:
/s/ Andrew
  Marsh
Name:  Andrew Marsh
Title:     President and Chief Executive Officer
3