SEC Comment Letter for Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493) (GPUS) — Dec 20, 2018
Hyperscale Data, Inc. (GPUS, GPUS-PD) (CIK 0000896493)
Date: Dec. 20, 2018 · CIK: 0000896493 · Accession: 0000000000-18-038830
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File numbers found in text: 333-228716
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December 20, 2018
Milton C. Ault, III
Chief Executive Officer
DPW Holdings, Inc.
201 Shipyard Way
Newport Beach, CA 92663
Re:DPW Holdings, Inc.
Registration Statement on Form S-3
Filed December 7, 2018
File No. 333-228716
Dear Mr. Ault:
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 Caleb French at 202-551-6947 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Henry Nisser, Esq.