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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: center"><B>As filed with the Securities
and Exchange Commission on December 12, 2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-________</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES<BR>
<FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B></B></FONT>SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt">FORM
S-8<BR>
REGISTRATION STATEMENT</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt">UNDER<BR>
THE SECURITIES ACT OF 1933</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt">Polar
Power, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 50%; text-align: center; font-size: 10pt"><b>Delaware</b></td>
    <TD STYLE="width: 50%; text-align: center; font-size: 10pt"><b>33-0479020</b></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: center; font-size: 10pt"><font style="font-size: 10pt">(State or other jurisdiction of</font><br>
<font style="font-size: 10pt">incorporation or organization)</font></td>
    <TD STYLE="text-align: center; font-size: 10pt"><font style="font-size: 10pt">(I.R.S. Employer</font><br>
<font style="font-size: 10pt">Identification No.)</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</td>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td colspan="2">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>249 E. Gardena Boulevard</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Gardena, CA 90248</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(310) 830-9153</b></P></td></tr>
<tr style="vertical-align: top">
    <td colspan="2" style="text-align: center; font-size: 10pt"><font style="font-size: 10pt">(Address, including zip code, and telephone number, including area code, of registrant&rsquo;s principal executive offices)</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>Polar
Power, Inc. 2016 Omnibus Incentive Plan </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Arthur D. Sams<BR>
President and Chief Executive Officer<BR>
Polar Power, Inc.<BR>
249 E. Gardena Boulevard<BR>
Gardena, CA 90248<BR>
(310) 830-9153</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Name, address, including zip code, and
telephone number, including area code, of agent for service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal"><I>&nbsp;</I></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal"><I></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal"><I>Copies
of all correspondence to:</I></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Larry A. Cerutti, Esq.<BR>
Lisa A. Raines, Esq.<BR>
Troutman Sanders LLP<BR>
5 Park Plaza, Suite 1400</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Irvine, California 92614<BR>
(949) 622-2700</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting
company. See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; and &ldquo;smaller reporting
company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in">
<tr style="vertical-align: top">
    <TD STYLE="width: 70%; font-size: 10pt"><font style="font-size: 10pt">Large accelerated filer <font style="font-family: Wingdings">&uml;</font> </font></td>
    <TD STYLE="width: 30%; font-size: 10pt"><font style="font-size: 10pt">Accelerated filer <font style="font-family: Wingdings">&uml;</font> </font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="font-size: 10pt"><font style="font-size: 10pt">Non-accelerated filer <font style="font-family: Wingdings">&uml;</font> (Do not check if a smaller reporting company)</font></td>
    <TD STYLE="font-size: 10pt"><font style="font-size: 10pt">Smaller reporting company <font style="font-family: Wingdings">x</font></font></td></tr>
</table>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CALCULATION OF REGISTRATION FEE</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center; border-bottom: Black 1pt solid">Title of<BR> Securities to be Registered</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1pt solid"><font style="font-size: 10pt">Amount to be</font><br> <font style="font-size: 10pt">Registered<sup>(1)</sup></font></TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1pt solid"><font style="font-size: 10pt">Proposed</font><br> <font style="font-size: 10pt">Maximum</font><br> <font style="font-size: 10pt">Offering Price</font><br> <font style="font-size: 10pt">Per Share<sup>(2)</sup></font></TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1pt solid"><font style="font-size: 10pt">Proposed</font><br> <font style="font-size: 10pt">Maximum</font><br> <font style="font-size: 10pt">Aggregate</font><br> <font style="font-size: 10pt">Offering Price<sup>(2)</sup></font></TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1pt solid"><font style="font-size: 10pt">Amount of<BR>
Registration Fee<sup>(2)</sup></font></TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 48%; padding-bottom: 1pt; padding-left: 4.3pt">Common Stock, $0.0001 par value</TD><TD STYLE="width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; text-align: right">1,754,385</TD><TD STYLE="width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; text-align: right">8.15</TD><TD STYLE="width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; text-align: right">14,298,237.75</TD><TD STYLE="width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; text-align: right">1,657.17</TD><TD STYLE="width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">In the event of a stock split, stock dividend, or similar transaction involving the Registrant&rsquo;s
Common Stock, the number of shares registered hereby shall automatically be increased to cover the additional shares in accordance
with Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B></B></FONT><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Estimated solely for the purpose of calculating the
                                                                                                                                                                                 registration fee pursuant to Rule 457(h) under the Securities Act, and is based upon the average of the high</FONT> and low
                                                                                                                                                                                  sales prices of the Registrant&rsquo;s Common Stock, as reported on The NASDAQ Capital Market on December 7, 2016, which
                                                                                                                                                                                 were $9.20 and $7.09, respectively. </TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing
the information specified in Part I, Items 1 and 2, will be sent or given to each participant in accordance with Form S-8 and Rule
428(b)(1) of the Securities Act. We will furnish without charge to each participant to whom information is required to be delivered,
upon written or oral request, a copy of each document incorporated by reference in Part II, Item 3 of this registration statement,
which documents are incorporated by reference in the Section&nbsp;10(a) prospectus, and any other documents required to be delivered
to them under Rule 428(b) of the Securities Act. Requests should be directed to Polar Power, Inc., 249 E. Gardena Boulevard, Gardena,
CA 90248, Attention: Secretary. Our telephone number is (310) 830-9153.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">PART II</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by
Reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We incorporate the
following documents by reference in this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Prospectus dated December 6, 2016, filed with the Commission pursuant to
Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-1, as amended (File No. 333-213572), which
contains the Registrant&rsquo;s audited financial statements for the latest fiscal year for which such statements have been filed;
and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">The description of the Registrant&rsquo;s Common Stock contained in the Company&rsquo;s Registration
Statement on Form 8-A (File No. 001-37960) filed with the Commission on December 6, 2016, pursuant to Section 12(b) of the Securities
Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), including any amendment or report filed for the purpose of updating
such description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All reports and other
documents we subsequently file after the date of this registration statement under Sections 13(a), 13(c), 14 and 15(d) of the Securities
Exchange Act of 1934, as amended (&ldquo;Exchange Act&rdquo;), prior to the filing of a post-effective amendment which indicates
that all securities offered under this registration statement have been sold, or which deregisters all securities then remaining
unsold, shall be deemed incorporated by reference into this registration statement and shall be a part of this registration statement
from the date of filing such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of this
registration statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein
by reference shall be deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained
herein or in any other subsequently filed document, which also is or is deemed to be incorporated herein by reference modifies
or supersedes such document or such statement in such document. Any statement so modified or superseded shall not be deemed, except
as so modified or superseded, to constitute a part of this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Notwithstanding the
above, information that is &ldquo;furnished to&rdquo; the Securities and Exchange Commission shall not be deemed &ldquo;filed with&rdquo;
the Securities and Exchange Commission and shall not be deemed incorporated by reference into this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Description of Securities</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Interests of Named Experts and Counsel</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Indemnification of Directors and Officers</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the Delaware General Corporation Law, or the DGCL, provides that a corporation may indemnify directors and
officers as well as other employees and individuals against expenses (including attorneys' fees), judgments, fines and amounts
paid in settlement actually and reasonably incurred by such person in connection with any threatened, pending or completed
actions, suits or proceedings in which such person is made a party by reason of such person being or having been a director,
officer, employee or agent to the corporation. The DGCL provides that Section 145 is not exclusive of other rights to which
those seeking indemnification may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors
or otherwise. Article VIII of our bylaws provide for indemnification by us of our directors, officers, employees and agents
to the fullest extent permitted by the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Article XI of our certification of incorporation eliminates the liability of a director or stockholder for monetary damages
for breach of fiduciary duty as a director, except to the extent such exemption from liability or limitation thereof is not
permitted under Delaware law. Under Section 102(b)(7) of the DGCL, a director shall not be exempt from liability for monetary
damages for any liabilities arising (i) from any breach of the director's duty of loyalty to the corporation or its stockholders,
(ii) from acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii)
under Section 174 of the DGCL, or (iv) for any transaction from which the director derived an improper personal benefit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have entered into agreements to indemnify our directors and officers as determined by our board of directors. These agreements
provide for indemnification of related expenses including attorneys' fees, judgments, fines and settlement amounts incurred
by any of these individuals in any action or proceeding. We believe that these indemnification agreements are necessary to
attract and retain qualified persons as directors and officers. We also maintain directors' and officers' liability insurance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The limitation of liability and indemnification provisions in our certificate of incorporation and our bylaws may discourage
stockholders from bringing a lawsuit against our directors for breach of their fiduciary duty. They may also reduce the likelihood
of derivative litigation against our directors and officers, even though an action, if successful, might benefit us and other
stockholders. Furthermore, a stockholder's investment may be adversely affected to the extent that we pay the costs of settlement
and damage awards against directors and officers as required by these indemnification provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons under the
foregoing provisions of our certificate of incorporation or our bylaws, or otherwise, we have been informed that in the opinion
of the SEC, this indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exemption from Registration
Claimed</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">ITEM 8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exhibits</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Reference
is made to the Exhibit Index on the page immediately preceding the exhibits for a list of exhibits filed as part of this Registration
Statement, </FONT>which<FONT STYLE="font-size: 10pt"> Exhibit Index is incorporated herein by reference.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ITEM 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Undertakings</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The undersigned Registrant
hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during
any period in which offers or sales are being made, a post-effective amendment to the registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 1in; text-indent: 0in; text-align: justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to include any prospectus required by Section 10(a)(3) of the Securities Act,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 1in; text-indent: 0in; text-align: justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate
offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 1in; text-indent: 0in; text-align: justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>provided, however,</I>
that paragraphs (1)(i) and (1)(ii) shall not apply if the information required to be included in a post-effective amendment by
those clauses is contained in periodic reports filed with or furnished to the Securities and Exchange Commission by the Registrant
pursuant to Section 13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference into the registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the
purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from
registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s
annual report pursuant to Section 13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference into the registration
statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
pursuant to the indemnification provisions summarized in Item 6 above, or otherwise, the Registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Gardena, State of California, on this 12<SUP>th</SUP> day of December, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-indent: -3in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <td colspan="2">POLAR POWER, INC.,</td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <td colspan="2">a Delaware corporation</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</td>
    <TD STYLE="width: 5%">&nbsp;</td>
    <TD STYLE="width: 45%">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>By:</td>
    <TD STYLE="border-bottom: Black 1pt solid"><font style="font-size: 10pt">/s/ Arthur D. Sams</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>Arthur D. Sams</td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>President, Chief Executive Officer and Secretary</td></tr>
</table>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY
THESE PRESENTS, that each person whose signature appears below constitutes and appoints Arthur D. Sams his attorney-in-fact and
agent, with the power of substitution and resubstitution, for him and in his name, place or stead, in any and all capacities, to
sign any amendment to this registration statement on Form S-8, and to file such amendments, together with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission, granting to such attorney-in-fact and agent, full power and
authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully
as he might or could do in person, and ratifying and confirming all that the attorney-in-fact and agent, or his substitute or substitutes,
may do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities indicated
on December 12, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: Black 1pt solid; padding-right: 0.7pt; padding-left: 0.7pt; text-align: center"><b>Signature</b></td>
    <TD STYLE="vertical-align: top; width: 2%; text-align: center">&nbsp;</td>
    <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: Black 1pt solid; padding-right: 0.7pt; padding-left: 0.7pt; text-align: center"><b>Title</b></td></tr>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.7pt; padding-left: 0.7pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.7pt; padding-left: 0.7pt; text-align: center">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left; vertical-align: bottom">/s/ Arthur D. Sams</td>
    <TD>&nbsp;</td>
    <TD ROWSPAN="2">Chief Executive Officer, President, Secretary and Chairman of the Board of Directors (principal executive officer)</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">Arthur D. Sams</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Luis Zavala</td>
    <TD>&nbsp;</td>
    <TD ROWSPAN="2">Vice President Finance and Acting Chief Financial Officer</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">Luis Zavala</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Matthew Goldman</td>
    <TD>&nbsp;</td>
    <TD>Director</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">Matthew Goldman</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Keith Albrecht</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">Director</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">Keith Albrecht</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
</table>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">INDEX TO EXHIBITS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <TD STYLE="vertical-align: bottom; width: 10%; border-bottom: Black 1pt solid; padding: 0; text-align: center"><b>Exhibit</b><br>
<b>Number</b></td>
    <TD STYLE="vertical-align: top; width: 2%; padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="vertical-align: bottom; width: 88%; border-bottom: Black 1pt solid; text-align: left; padding-top: 0; padding-bottom: 0; padding-left: 0"><b>Description</b></td></tr>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 0; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: left; padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="text-align: right; padding: 0 0.25in 0 0">4.1</td>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="text-align: justify; padding-top: 0; padding-bottom: 0; padding-left: 0">Polar Power, Inc. 2016 Omnibus Incentive Plan and forms of agreements thereunder (filed as Exhibit 10.1 to the Registrant&rsquo;s Registration Statement on Form S-1 (File No. 333-213572) filed with the Commission on September 9, 2016, as amended and incorporated herein by reference)</td></tr>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; padding: 0 0.25in 0 0">&nbsp;</TD>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="text-align: justify; padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">4.2</td>
    <TD STYLE="padding-bottom: 0; padding-top: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: justify">Specimen stock certificate of the Registrant (filed as Exhibit 4.1 to the Registrant&rsquo;s Registration Statement on Form S-1 (File No. 333-213572) filed with the Commission on September 9, 2016, as amended and incorporated herein by reference)</td></tr>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: justify">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">5.1*</td>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">Opinion of Troutman Sanders LLP</td></tr>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">23.1*</td>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">Consent of Troutman Sanders LLP (contained in Exhibit 5.1)</td></tr>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">23.2*</td>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">Consent of Independent Registered Public Accounting Firm</td></tr>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</TD>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD STYLE="padding: 0 0.25in 0 0; text-align: right">24.1*</td>
    <TD STYLE="padding-top: 0; padding-bottom: 0; padding-left: 0">&nbsp;</td>
    <TD STYLE="padding: 0 5.75pt 0 0; text-align: left">Power of Attorney (contained on the signature page to this registration statement)</td></tr>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Filed herewith<B>&nbsp;</B></P>

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{"company-data": {"conformed-name": "Polar Power, Inc.", "cik": "0001622345", "assigned-sic": "3690", "irs-number": "330479020", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-215056", "film-number": "162047029"}, "business-address": {"street1": "249 E. GARDENA BOULEVARD", "city": "GARDENA", "state": "CA", "zip": "90248", "phone": "310-830-9153"}, "mail-address": {"street1": "249 E. GARDENA BOULEVARD", "city": "GARDENA", "state": "CA", "zip": "90248"}}
As filed with the Securities
and Exchange Commission on December 12, 2016
Registration No. 333-________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Polar
Power, Inc.
(Exact name of Registrant as specified in
its charter)
Delaware
33-0479020
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
249 E. Gardena Boulevard
Gardena, CA 90248
(310) 830-9153
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
Polar
Power, Inc. 2016 Omnibus Incentive Plan
(Full title of the plan)
Arthur D. Sams
President and Chief Executive Officer
Polar Power, Inc.
249 E. Gardena Boulevard
Gardena, CA 90248
(310) 830-9153
(Name, address, including zip code, and
telephone number, including area code, of agent for service)
Copies
of all correspondence to:
Larry A. Cerutti, Esq.
Lisa A. Raines, Esq.
Troutman Sanders LLP
5 Park Plaza, Suite 1400
Irvine, California 92614
(949) 622-2700
Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting
company. See definitions of "large accelerated filer," "accelerated filer," and "smaller reporting
company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
¨
Accelerated filer
¨
Non-accelerated filer
¨
(Do not check if a smaller reporting company)
Smaller reporting company
x
CALCULATION OF REGISTRATION FEE
Title of
Securities to be Registered
Amount to be
Registered
(1)
Proposed
Maximum
Offering Price
Per Share
(2)
Proposed
Maximum
Aggregate
Offering Price
(2)
Amount of
Registration Fee
(2)
Common Stock, $0.0001 par value
1,754,385
$
8.15
$
14,298,237.75
$
1,657.17
(1)
In the event of a stock split, stock dividend, or similar transaction involving the Registrant's
Common Stock, the number of shares registered hereby shall automatically be increased to cover the additional shares in accordance
with Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act").
(2)
Estimated solely for the purpose of calculating the
                                                                                                                                                                                 registration fee pursuant to Rule 457(h) under the Securities Act, and is based upon the average of the high
and low
                                                                                                                                                                                  sales prices of the Registrant's Common Stock, as reported on The NASDAQ Capital Market on December 7, 2016, which
                                                                                                                                                                                 were $9.20 and $7.09, respectively.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
The documents containing
the information specified in Part I, Items 1 and 2, will be sent or given to each participant in accordance with Form S-8 and Rule
428(b)(1) of the Securities Act. We will furnish without charge to each participant to whom information is required to be delivered,
upon written or oral request, a copy of each document incorporated by reference in Part II, Item 3 of this registration statement,
which documents are incorporated by reference in the Section 10(a) prospectus, and any other documents required to be delivered
to them under Rule 428(b) of the Securities Act. Requests should be directed to Polar Power, Inc., 249 E. Gardena Boulevard, Gardena,
CA 90248, Attention: Secretary. Our telephone number is (310) 830-9153.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
ITEM 3.         Incorporation of Documents by
Reference.
We incorporate the
following documents by reference in this registration statement:
·
The Registrant's Prospectus dated December 6, 2016, filed with the Commission pursuant to
Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-1, as amended (File No. 333-213572), which
contains the Registrant's audited financial statements for the latest fiscal year for which such statements have been filed;
and
·
The description of the Registrant's Common Stock contained in the Company's Registration
Statement on Form 8-A (File No. 001-37960) filed with the Commission on December 6, 2016, pursuant to Section 12(b) of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), including any amendment or report filed for the purpose of updating
such description.
All reports and other
documents we subsequently file after the date of this registration statement under Sections 13(a), 13(c), 14 and 15(d) of the Securities
Exchange Act of 1934, as amended ("Exchange Act"), prior to the filing of a post-effective amendment which indicates
that all securities offered under this registration statement have been sold, or which deregisters all securities then remaining
unsold, shall be deemed incorporated by reference into this registration statement and shall be a part of this registration statement
from the date of filing such documents.
For purposes of this
registration statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein
by reference shall be deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained
herein or in any other subsequently filed document, which also is or is deemed to be incorporated herein by reference modifies
or supersedes such document or such statement in such document. Any statement so modified or superseded shall not be deemed, except
as so modified or superseded, to constitute a part of this registration statement.
Notwithstanding the
above, information that is "furnished to" the Securities and Exchange Commission shall not be deemed "filed with"
the Securities and Exchange Commission and shall not be deemed incorporated by reference into this registration statement.
2
ITEM 4.
Description of Securities
.
Not applicable.
ITEM 5.
Interests of Named Experts and Counsel
.
Not applicable.
ITEM 6.
Indemnification of Directors and Officers
.
Section 145 of the Delaware General Corporation Law, or the DGCL, provides that a corporation may indemnify directors and
officers as well as other employees and individuals against expenses (including attorneys' fees), judgments, fines and amounts
paid in settlement actually and reasonably incurred by such person in connection with any threatened, pending or completed
actions, suits or proceedings in which such person is made a party by reason of such person being or having been a director,
officer, employee or agent to the corporation. The DGCL provides that Section 145 is not exclusive of other rights to which
those seeking indemnification may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors
or otherwise. Article VIII of our bylaws provide for indemnification by us of our directors, officers, employees and agents
to the fullest extent permitted by the DGCL.
Article XI of our certification of incorporation eliminates the liability of a director or stockholder for monetary damages
for breach of fiduciary duty as a director, except to the extent such exemption from liability or limitation thereof is not
permitted under Delaware law. Under Section 102(b)(7) of the DGCL, a director shall not be exempt from liability for monetary
damages for any liabilities arising (i) from any breach of the director's duty of loyalty to the corporation or its stockholders,
(ii) from acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii)
under Section 174 of the DGCL, or (iv) for any transaction from which the director derived an improper personal benefit.
We have entered into agreements to indemnify our directors and officers as determined by our board of directors. These agreements
provide for indemnification of related expenses including attorneys' fees, judgments, fines and settlement amounts incurred
by any of these individuals in any action or proceeding. We believe that these indemnification agreements are necessary to
attract and retain qualified persons as directors and officers. We also maintain directors' and officers' liability insurance.
The limitation of liability and indemnification provisions in our certificate of incorporation and our bylaws may discourage
stockholders from bringing a lawsuit against our directors for breach of their fiduciary duty. They may also reduce the likelihood
of derivative litigation against our directors and officers, even though an action, if successful, might benefit us and other
stockholders. Furthermore, a stockholder's investment may be adversely affected to the extent that we pay the costs of settlement
and damage awards against directors and officers as required by these indemnification provisions.
Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons under the
foregoing provisions of our certificate of incorporation or our bylaws, or otherwise, we have been informed that in the opinion
of the SEC, this indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.
3
ITEM 7.
Exemption from Registration
Claimed
.
Not Applicable.
ITEM 8
Exhibits
.
Reference
is made to the Exhibit Index on the page immediately preceding the exhibits for a list of exhibits filed as part of this Registration
Statement,
which
Exhibit Index is incorporated herein by reference.
ITEM 9.
Undertakings
.
The undersigned Registrant
hereby undertakes:
(1)          To file, during
any period in which offers or sales are being made, a post-effective amendment to the registration statement:
(i)          to include any prospectus required by Section 10(a)(3) of the Securities Act,
(ii)          to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate
offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
(iii)          to include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement;
provided, however,
that paragraphs (1)(i) and (1)(ii) shall not apply if the information required to be included in a post-effective amendment by
those clauses is contained in periodic reports filed with or furnished to the Securities and Exchange Commission by the Registrant
pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference into the registration statement;
(2)          That, for the
purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof; and
(3)          To remove from
registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
4
The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference into the registration
statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering thereof.
Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
pursuant to the indemnification provisions summarized in Item 6 above, or otherwise, the Registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements
of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Gardena, State of California, on this 12
th
day of December, 2016.
POLAR POWER, INC.,
a Delaware corporation
By:
/s/ Arthur D. Sams
Arthur D. Sams
President, Chief Executive Officer and Secretary
POWER OF ATTORNEY
KNOW ALL PERSONS BY
THESE PRESENTS, that each person whose signature appears below constitutes and appoints Arthur D. Sams his attorney-in-fact and
agent, with the power of substitution and resubstitution, for him and in his name, place or stead, in any and all capacities, to
sign any amendment to this registration statement on Form S-8, and to file such amendments, together with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission, granting to such attorney-in-fact and agent, full power and
authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully
as he might or could do in person, and ratifying and confirming all that the attorney-in-fact and agent, or his substitute or substitutes,
may do or cause to be done by virtue hereof.
Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities indicated
on December 12, 2016.
Signature
Title
/s/ Arthur D. Sams
Chief Executive Officer, President, Secretary and Chairman of the Board of Directors (principal executive officer)
Arthur D. Sams
/s/ Luis Zavala
Vice President Finance and Acting Chief Financial Officer
Luis Zavala
/s/ Matthew Goldman
Director
Matthew Goldman
/s/ Keith Albrecht
Director
Keith Albrecht
6
INDEX TO EXHIBITS
Exhibit
Number
Description
4.1
Polar Power, Inc. 2016 Omnibus Incentive Plan and forms of agreements thereunder (filed as Exhibit 10.1 to the Registrant's Registration Statement on Form S-1 (File No. 333-213572) filed with the Commission on September 9, 2016, as amended and incorporated herein by reference)
4.2
Specimen stock certificate of the Registrant (filed as Exhibit 4.1 to the Registrant's Registration Statement on Form S-1 (File No. 333-213572) filed with the Commission on September 9, 2016, as amended and incorporated herein by reference)
5.1*
Opinion of Troutman Sanders LLP
23.1*
Consent of Troutman Sanders LLP (contained in Exhibit 5.1)
23.2*
Consent of Independent Registered Public Accounting Firm
24.1*
Power of Attorney (contained on the signature page to this registration statement)
* Filed herewith