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SEC Comment Letter for Riot Platforms, Inc. (RIOT) (CIK 0001167419) (RIOT) — Oct 25, 2013

Riot Platforms, Inc. (RIOT) (CIK 0001167419)
Date: Oct. 25, 2013 · CIK: 0001167419 · Accession: 0000000000-13-058689

AI Filing Summary & Sentiment

Date
October 23, 2013
Author
/s/ Bryan J. Pitko for
Form
UPLOAD
Company
Riot Platforms, Inc. (RIOT) (CIK 0001167419)

Letter

October 23, 2013 Via E -Mail Jeffrey G. McGonegal Chief Financial Officer Venaxis, Inc . 1585 South Perry Street Castle Rock, CO 80104

Re: Venaxis, Inc . Form 10-K for the year ended December 31, 2012 Filed March 26, 2013 File No. 001 -33675

Dear Mr. McGonegal :

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Bryan J. Pitko for

Show Raw Text
October 23, 2013

Via E -Mail
Jeffrey G. McGonegal
Chief Financial Officer
Venaxis, Inc .
1585 South Perry Street
Castle Rock, CO 80104

Re: Venaxis, Inc .
 Form 10-K for the year ended December 31, 2012
Filed March 26, 2013
File No. 001 -33675

Dear Mr. McGonegal :

We have completed our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who ar e responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Bryan J. Pitko for

Jeffrey P. Riedler
Assistant Director

cc: Via E -Mail
Mary J. Mullany
Ballard Spahr LLP
1735 Market Street
51st Floor
Philadelphia, PA 19103 -7599