SEC Comment Letter for SideChannel, Inc. (SDCH) (CIK 0001022505) (SDCH) — Feb 13, 2019
SideChannel, Inc. (SDCH) (CIK 0001022505)
Date: Feb. 13, 2019 · CIK: 0001022505 · Accession: 0000000000-19-002180
AI Filing Summary & Sentiment
File numbers found in text: 333-229549
Letter
February 13, 2019 Michael De La Garza President and Chief Executive Officer Cipherloc Corporation 825 Main St, Suite100 Buda, TX 78610 Re:Cipherloc Corporation Registration Statement on Form S-1 Filed February 7, 2019 File No. 333-229549 Dear Mr. De La Garza: 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 Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services
Show Raw Text
February 13, 2019
Michael De La Garza
President and Chief Executive Officer
Cipherloc Corporation
825 Main St, Suite100
Buda, TX 78610
Re:Cipherloc Corporation
Registration Statement on Form S-1
Filed February 7, 2019
File No. 333-229549
Dear Mr. De La Garza:
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 Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo,
Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Information Technologies
and Services