Correspondence 0001493152-24-009373 from OpenLocker Holdings, Inc. (OLKR) (CIK 0000924396) (CRSF)
OpenLocker Holdings, Inc. (OLKR) (CIK 0000924396)
Date: March 8, 2024 · CIK: 0000924396 · Accession: 0001493152-24-009373
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-24520
Letter
Office of Crypto Assets Division of Corporation Finance Securities and Exchange Commission Form 10-K for Fiscal Year Ended July 31, 2023 Form 10-Q for Fiscal Quarter Ended October 31, 2023 Response Dated November 8, 2023 File No. 000-24520
Dear Sir or Madam:
In response to your correspondence dated March 5, 2024, please be advised that OpenLocker understands that the Commission’s decision to not issue additional comments at this time should not be interpreted to mean that the Commission either agrees or disagrees with OpenLocker’s responses, disclosures, conclusions, positions or practices.
If the Staff has any further comments, please feel free to contact the undersigned.
Anthony, Linder & Cacomanolis, PLLC
By:
/s/ Laura Anthony
Laura Anthony, Esq.
cc: OpenLocker Holdings, Inc.
PALM BEACH LAKES BLVD, #820 ● WEST PALM BEACH, FLORIDA ● 33401 ● PHONE: 561-514-0936 ● FAX 561-514-0832
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LAURA
ANTHONY, ESQ.
CRAIG
D. LINDER, ESQ.*
JOHN
CACOMANOLIS, ESQ.**
Associates
and OF COUNSEL:
CHAD
FRIEND, ESQ., LLM
MICHAEL
R. GEROE, ESQ., CIPP/US***
JESSICA
HAGGARD, ESQ. ****
christopher
t. hines *****
PETER
P. LINDLEY, ESQ., CPA, MBA
JOHN
LOWY, ESQ.******
STUART
REED, ESQ.
LAZARUS
ROTHSTEIN, ESQ.
SVETLANA
ROVENSKAYA, ESQ.*******
HARRIS
TULCHIN, ESQ. ********
WWW.ALCLAW.COM
WWW.SECURITIESLAWBLOG.COM
DIRECT
E-MAIL: LANTHONY@ALCLAW.COM
*licensed
in CA, FL and NY
**licensed
in FL and NY
***licensed
in CA, DC, MO and NY
****licensed
in Missouri
*****licensed
in CA and DC
******licensed
in NY and NJ
*******licensed
in NY and NJ
********licensed
in CA and HI (inactive in HI)
March
8, 2024
VIA
ELECTRONIC EDGAR FILING
Office
of Crypto Assets
Division
of Corporation Finance
Securities
and Exchange Commission
100
F. Street, N.E.
Washington,
D.C. 20549
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
Response
Dated November 8, 2023
File
No. 000-24520
Dear
Sir or Madam:
In
response to your correspondence dated March 5, 2024, please be advised that OpenLocker understands that the Commission’s decision
to not issue additional comments at this time should not be interpreted to mean that the Commission either agrees or disagrees with OpenLocker’s
responses, disclosures, conclusions, positions or practices.
If
the Staff has any further comments, please feel free to contact the undersigned.
Anthony,
Linder & Cacomanolis, PLLC
By:
/s/
Laura Anthony
Laura
Anthony, Esq.
cc:
OpenLocker Holdings, Inc.
1700
PALM BEACH LAKES BLVD, #820 ● WEST PALM BEACH, FLORIDA ● 33401 ● PHONE: 561-514-0936 ● FAX 561-514-0832