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SEC Comment Letter for Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493) (GPUS) — Oct 6, 2005

Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)
Date: Oct. 6, 2005 · CIK: 0000896493 · Accession: 0000000000-05-051530

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 6, 2005
Author
Martin F. James
Form
UPLOAD
Company
Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)

Letter

October 6, 2005 Jonathan Wax, Chief Executive Officer Digital Power Corporation 41920 Christy Street Fremont, California 94538 Via U S Mail and FAX [ (510) 353-4023 ]

Re: Digital Power Corporation Form 10-KSB for the fiscal year December 31, 2004, as amended Forms 10-QSB for the quarters March 31, as amended, and June 30, 2005 File No. 1-12711

Dear Mr. Wax:

We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

October 6, 2005

Jonathan Wax, Chief Executive Officer
Digital Power Corporation
41920 Christy Street
Fremont, California 94538

Via U S Mail and FAX [ (510) 353-4023 ]

	Re:	Digital Power Corporation
		Form 10-KSB for the fiscal year December 31, 2004, as
amended
		Forms 10-QSB for the quarters March 31, as amended, and
June 30, 2005
		File No.  1-12711

Dear Mr. Wax:

	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>