Correspondence 0001214659-24-013243 from Hyperscale Data, Inc. (GPUS)
Hyperscale Data, Inc.
Date: July 30, 2024 · CIK: 0000896493 · Accession: 0001214659-24-013243
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Ault Alliance, Inc.
EMAIL: KSchlesinger@olshanlaw.com
DIRECT DIAL: 212.451.2252
July 30, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Ault Alliance, Inc., a Delaware corporation (the “Company”), on July 30, 2024, we submitted in electronic format for filing with the U.S. Securities and Exchange Commission (the “Commission”), pursuant to the Securities Act of 1933, as amended (the “Securities Act”), and Rule 101(a)(1)(i) of Regulation S-T, one complete copy of the Company’s Registration Statement on Form S-1 for the registration of 1,500,000 shares of 13.00% Series D Cumulative Redeemable Perpetual Preferred Stock that the Company may sell from time to time pursuant to Rule 415 under the Securities Act.
Should any member of the Commission’s staff have any questions concerning the Registration Statement or desire any further information or clarification in respect of the Registration Statement, please do not hesitate to contact Henry Nisser, President, General Counsel and Director of the Company (tel.: (646) 650-5044) or the undersigned (tel.: (212) 451-2252).
Very truly yours,
/s/ Kenneth A. Schlesinger
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filename1.htm
EMAIL:
KSchlesinger@olshanlaw.com
DIRECT
DIAL: 212.451.2252
July 30, 2024
VIA
EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Ault Alliance, Inc.
Registration Statement on Form S-1 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Ault Alliance,
Inc., a Delaware corporation (the “Company”), on July 30, 2024, we submitted in electronic format for filing with the U.S.
Securities and Exchange Commission (the “Commission”), pursuant to the Securities Act of 1933, as amended (the “Securities
Act”), and Rule 101(a)(1)(i) of Regulation S-T, one complete copy of the Company’s Registration Statement on Form S-1 for
the registration of 1,500,000 shares of 13.00% Series D Cumulative Redeemable Perpetual Preferred Stock that the Company may sell from
time to time pursuant to Rule 415 under the Securities Act.
Should any member of the Commission’s
staff have any questions concerning the Registration Statement or desire any further information or clarification in respect of the Registration
Statement, please do not hesitate to contact Henry Nisser, President, General Counsel and Director of the Company (tel.: (646) 650-5044)
or the undersigned (tel.: (212) 451-2252).
Very truly yours,
/s/ Kenneth A. Schlesinger
Kenneth A. Schlesinger
Enclosures
cc:
Henry C.W. Nisser, Esq.
Spencer G. Feldman, Esq.