SEC Comment Letter for Mawson Infrastructure Group Inc. (MIGI) (CIK 0001218683) (BGDE) — Dec 8, 2011
Mawson Infrastructure Group Inc. (MIGI) (CIK 0001218683)
Date: Dec. 8, 2011 · CIK: 0001218683 · Accession: 0000000000-11-070643
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File numbers found in text: 000-52545
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December 8, 2011 Dr. Pnina Fishman Interim Chief Executive Officer Denali Concrete Management, Inc. 123 West Nye Lane, Suite 129 Carson City, NV 89706 Re: Denali Concrete Management Form 8-K Filed November 23, 2011 File No. 000-52545 Dear Dr. Fishman: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining