SEC Comment Letter for Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493) (GPUS) — Sep 11, 2012

Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)
Date: Sept. 11, 2012 · CIK: 0000896493 · Accession: 0000000000-12-049548

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 11, 2012

Author

/s/ Brian Cascio

Form

UPLOAD

Company

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

Letter

September 11, 2012 Via E -mail Amos Kohn President & Chief Executive Officer Digital Power Corporation 41324 Christy Street Fremont, CA 94538 -3158

Re: Digital Power Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed April 3, 2012 File No. 001 -12711

Dear Mr. Kohn :

We have completed our review of your filings . 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 s 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brian Cascio

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September 11, 2012

Via E -mail
Amos Kohn
President & Chief Executive Officer
Digital Power Corporation
41324 Christy Street
Fremont, CA 94538 -3158

Re: Digital Power Corporation
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed April 3, 2012
File No. 001 -12711

Dear Mr. Kohn :

We have completed our review of your filings .  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 s 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 s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Brian Cascio

        Brian Cascio
        Accounting Branch Chief

SecProbe.io