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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

AI Filing Summary & Sentiment

File numbers found in text: 000-52545

Date
December 8, 2011
Author
/s/Tia L. Jenkins Tia L. Jenkins
Form
UPLOAD
Company
Mawson Infrastructure Group Inc. (MIGI) (CIK 0001218683)

Letter

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

Show Raw Text
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