SEC Comment Letter for CLEANSPARK, INC. (CLSK) (CIK 0000827876) (CLSK) — Aug 11, 2014
CLEANSPARK, INC. (CLSK) (CIK 0000827876)
Date: Aug. 11, 2014 · CIK: 0000827876 · Accession: 0000000000-14-040532
AI Filing Summary & Sentiment
Letter
August 11 , 2014 Via E -mail Zachary K. Bradford Chief Financial Officer SmartData Corporation 1436 Legend Hills Drive Clearfield, UT 84015
Re: SmartData Corporation Form 8-K Filed March 28, 2014 File No. 000 -53498
Dear Mr. Bradford :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Tom Kluck
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August 11 , 2014 Via E -mail Zachary K. Bradford Chief Financial Officer SmartData Corporation 1436 Legend Hills Drive Clearfield, UT 84015 Re: SmartData Corporation Form 8-K Filed March 28, 2014 File No. 000 -53498 Dear Mr. Bradford : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Tom Kluck Tom Kluck Legal Branch Chief