SEC Comment Letter for Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493) (GPUS) — Sep 13, 2007
Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)
Date: Sept. 13, 2007 · CIK: 0000896493 · Accession: 0000000000-07-044622
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Mail Stop 6010
August 13, 2007
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, 2006
Form 10-QSB for the March 31 and June 30, 2007
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.
S i n c e r e l y ,
B r i a n R . C a s c i o
Accounting Branch Chief