SEC Comment Letter 0000000000-24-011380 to Applied Digital Corp. (APLD)
Applied Digital Corp.
Date: Oct. 8, 2024 · CIK: 0001144879 · Accession: 0000000000-24-011380
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282518
Letter
October 8, 2024 Wes Cummins Chief Executive Officer Applied Digital Corporation 3811 Turtle Creek Blvd., Suite 2100 Dallas, Texas 75219 Re:Applied Digital Corporation Registration Statement on Form S-1 Filed October 4, 2024 File No. 333-282518 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 Alexandra Barone at 202-551-8816 or Matthew Derby at 202-551- 3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Steven E. Siesser, Esq.
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October 8, 2024
Wes Cummins
Chief Executive Officer
Applied Digital Corporation
3811 Turtle Creek Blvd., Suite 2100
Dallas, Texas 75219
Re:Applied Digital Corporation
Registration Statement on Form S-1
Filed October 4, 2024
File No. 333-282518
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 Alexandra Barone at 202-551-8816 or Matthew Derby at 202-551-
3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Steven E. Siesser, Esq.