Correspondence 0001493152-24-037178 from Applied Digital Corp. (APLD)
Applied Digital Corp.
Date: Sept. 19, 2024 · CIK: 0001144879 · Accession: 0001493152-24-037178
AI Filing Summary & Sentiment
File numbers found in text: 333-282119
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CORRESP
1
filename1.htm
September
19, 2024
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Applied
Digital Corporation (the “Company”)
Registration
Statement on Form S-1 (File No. No. 333-282119)
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration
Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 8:00 a.m.,
Eastern Time, on September 23, 2024, or as soon as practicable thereafter, or at such later
time as the Company or its counsel may request via telephone call to the staff.
Please
call Steven Siesser of Lowenstein Sandler LLP at (212) 204-8688 to confirm the effectiveness of the Registration Statement or with any
questions.
Very
truly yours,
APPLIED
DIGITAL CORPORATION
By:
/s/
David Rench
Name:
David
Rench
Title:
Chief
Financial Officer