SEC Comment Letter for Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493) (GPUS) — Dec 17, 2009

Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)
Date: Dec. 17, 2009 · CIK: 0000896493 · Accession: 0000000000-09-071204

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File numbers found in text: 001-12711

Date

December 17, 2009

Author

Jeffrey Jaramillo

Form

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Company

Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 December 17, 2009 Mr. Uri Friedlander Chief Financial Officer Digital Power Corporation 41324 Christy Street Fremont, California 94538-3158 RE: Digital Power Corporation Form 10-K for the fiscal year ended December 31, 2008 Filed March 30, 2009 File No. 001-12711

Dear Mr. Friedlander: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , Jeffrey Jaramillo A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3030
December 17, 2009

  Mr. Uri Friedlander Chief Financial Officer Digital Power Corporation 41324 Christy Street Fremont, California 94538-3158   RE: Digital Power Corporation
  Form 10-K for the fiscal year ended December 31, 2008
  Filed March 30, 2009
  File No. 001-12711

Dear Mr. Friedlander:    We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.              S i n c e r e l y ,           Jeffrey Jaramillo        A c c o u n t i n g  B r a n c h  C h i e f

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