{"url_path":"/sec/pola/8-k/2026-08-11/item-3-02","section_key":"item-3-02","section_title":"Item 3.02 Unregistered Sales of Equity Securities.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1622345/0001493152-26-037198-index.html","accession_number":"0001493152-26-037198","cik":"0001622345","ticker":"POLA","issuer_name":"Polar Power, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1622345/0001493152-26-037198-index.html","primary_entity_key":"0001622345","primary_entity_name":"Polar Power, Inc."},"word_count":226,"has_tables":true,"body_markdown":"**Item\n3.02 Unregistered Sales of Equity Securities.**\n\n \n\nThe\ndisclosures contained in Item 1.01 of this Current Report on Form 8-K are incorporated by reference into this Item 3.02. The shares of\nConvertible Preferred and the Warrants described in Item 1.01, and the shares of Common Stock issuable upon conversion of the Convertible\nPreferred and upon exercise of the Warrants, were offered and sold, or will be issued, without registration under the Securities Act\nof 1933, as amended (the “Securities Act”), in reliance upon the exemption from registration provided by Section 4(a)(2)\nof the Securities Act, as a transaction by an issuer not involving any public offering. Each Investor represented that it was an “accredited\ninvestor” (as defined in Rule 501(a) of Regulation D) and that it was acquiring the securities for its own account and not with\na view to, or for resale in connection with, any distribution thereof in violation of the Securities Act. This Current Report on Form\n8-K shall not constitute an offer to sell or a solicitation of an offer to buy any securities of the Company, nor shall there be any\nsale of any securities of the Company in any state or other jurisdiction in which such an offer, solicitation or sale would be unlawful\nprior to registration or qualification under the securities laws of any such state or other jurisdiction."}