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SEC Comment Letter 0000000000-24-002686 to OpenLocker Holdings, Inc. (OLKR) (CIK 0000924396) (CRSF)

OpenLocker Holdings, Inc. (OLKR) (CIK 0000924396)
Date: March 12, 2024 · CIK: 0000924396 · Accession: 0000000000-24-002686

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-24520

Date
March 12, 2024
Author
Howard Gostfrand
Form
UPLOAD
Company
OpenLocker Holdings, Inc. (OLKR) (CIK 0000924396)

Letter

United States securities and exchange commission logo March 12, 2024 Howard Gostfrand Chief Executive Officer OpenLocker Holdings, Inc. 1700 Palm Beach Lakes Blvd., Suite 820 West Palm Beach, FL 33401 Re:OpenLocker Holdings, Inc. Form 10-K for Fiscal Year Ended July 31, 2022 Form 10-K for Fiscal Year Ended July 31, 2023 Form 10-Q for Fiscal Quarter Ended October 31, 2023 File No. 000-24520 Dear Howard Gostfrand: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Laura Anthony

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United States securities and exchange commission logo
March 12, 2024
Howard Gostfrand
Chief Executive Officer
OpenLocker Holdings, Inc.
1700 Palm Beach Lakes Blvd., Suite 820
West Palm Beach, FL 33401
Re:OpenLocker Holdings, Inc.
Form 10-K for Fiscal Year Ended July 31, 2022
Form 10-K for Fiscal Year Ended July 31, 2023
Form 10-Q for Fiscal Quarter Ended October 31, 2023
File No. 000-24520
Dear Howard Gostfrand:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc:       Laura Anthony