SEC Comment Letter 0000000000-24-006628 to Applied Digital Corp. (APLD)
Applied Digital Corp.
Date: June 10, 2024 · CIK: 0001144879 · Accession: 0000000000-24-006628
AI Filing Summary & Sentiment
File numbers found in text: 333-279884
Letter
United States securities and exchange commission logo June 10, 2024 Wes Cummins Chief Executive Officer Applied Digital Corp. 3811 Turtle Creek Blvd., Suite 2100 Dallas, Texas 75219 Re:Applied Digital Corp. Registration Statement on Form S-1 Filed May 31, 2024 File No. 333-279884 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 Kathleen Krebs at 202-551-3350 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Steven E. Siesser, Esq.
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United States securities and exchange commission logo
June 10, 2024
Wes Cummins
Chief Executive Officer
Applied Digital Corp.
3811 Turtle Creek Blvd., Suite 2100
Dallas, Texas 75219
Re:Applied Digital Corp.
Registration Statement on Form S-1
Filed May 31, 2024
File No. 333-279884
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 Kathleen Krebs at 202-551-3350 or Jan Woo at 202-551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Steven E. Siesser, Esq.