SEC Comment Letter for Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493) (GPUS) — Dec 29, 2017
Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)
Date: Dec. 29, 2017 · CIK: 0000896493 · Accession: 0000000000-17-045395
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Mail Stop 3030
December 29 , 2017
Via E -mail
Amos Kohn
Chief Executive Officer
Digital Power Corporation
48430 Lakeview Blvd.
Fremont, CA 94638 -3158
Re: Digital Power Corporation
Registration Statement on Form S-3
Filed December 18, 2017
File No. 333 -222124
Dear M r. Kohn :
This is to advise you that we have not reviewed and will not review your registration
statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc: Marc Ross, Esq.