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
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<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 ?? ?? ?? ?? </TEXT> </DOCUMENT>