SEC Comment Letter 0000000000-24-010603 to Applied Digital Corp. (APLD)
Applied Digital Corp.
Date: Sept. 19, 2024 · CIK: 0001144879 · Accession: 0000000000-24-010603
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282044
Letter
September 19, 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 September 11, 2024 File No. 333-282044 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 Mitchell Austin at 202-551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Steven E. Siesser, Esq.
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September 19, 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 September 11, 2024
File No. 333-282044
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 Mitchell Austin at 202-551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Steven E. Siesser, Esq.