SEC Comment Letter 0000000000-24-004334 to Applied Digital Corp. (APLD)
Applied Digital Corp.
Date: April 19, 2024 · CIK: 0001144879 · Accession: 0000000000-24-004334
AI Filing Summary & Sentiment
File numbers found in text: 333-278699
Letter
United States securities and exchange commission logo April 19, 2024 Wes Cummins Chief Executive Officer Applied Digital Corp. 1301 East Broward Boulevard, 3rd Floor Dallas, Texas 75219 Re:Applied Digital Corp. Registration Statement on Form S-3 Filed April 15, 2024 File No. 333-278699 Dear Wes Cummins: 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 Lauren Pierce at 202-551-3887 or Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Steven Siesser
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United States securities and exchange commission logo
April 19, 2024
Wes Cummins
Chief Executive Officer
Applied Digital Corp.
1301 East Broward Boulevard, 3rd Floor
Dallas, Texas 75219
Re:Applied Digital Corp.
Registration Statement on Form S-3
Filed April 15, 2024
File No. 333-278699
Dear Wes Cummins:
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 Lauren Pierce at 202-551-3887 or Matthew Derby at 202-551-3334 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Steven Siesser