SEC Company Response from SideChannel, Inc. (SDCH) (CIK 0001022505) (SDCH) — Feb 21, 2019
SideChannel, Inc. (SDCH) (CIK 0001022505)
Date: Feb. 21, 2019 · CIK: 0001022505 · Accession: 0001493152-19-002366
AI Filing Summary & Sentiment
File numbers found in text: 333-229549
Show Raw Text
CORRESP
1
filename1.htm
February
21, 2019
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Attention:
Jan
Woo, Legal Branch Chief
Matthew
Crispino, Staff Attorney
Re:
Cipherloc
Corporation.
Registration
Statement on Form S-1
Filed
February 7, 2019
File
No. 333-229549
REQUEST
FOR ACCELERATION OF EFFECTIVENESS
Dear
Mr. Crispino,
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Cipherloc Corporation (the “Registrant”) hereby
requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-229549), as amended (the “Registration
Statement”), so that it may become effective at 4:00 p.m. Eastern Daylight Time on February 25, 2019, or as soon as practicable
thereafter.
The
Registrant hereby authorizes Carl P. Ranno, Esq, to orally modify or withdraw this request for acceleration.
The
Registrant hereby acknowledges that:
(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the
Registration Statement;
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration
Statement; and
(iii)
the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration
Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.
We
request that we be notified of such effectiveness by a telephone call to Mr. Ranno at (602) 402-3615. We also respectfully request
that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent
to Carl P. Ranno, via email at carlranno@cipherloc.net.
Sincerely,
CIPHERLOC
CORPORATION
/s/
Michael De La Garza
Michael
De La Garza
Chief
Executive Officer
cc:
Carl P. Ranno
CIPHERLOC
CORPORATION, 825 MAIN STREET, SUITE 100, BUDA, TX 78610