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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 18, 2017
Author
/s/ Tom Jones for
Form
UPLOAD
Company
Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)

Letter

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

Show Raw Text
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.