SEC Comment Letter for HIGH WIRE NETWORKS, (HWNI) — Dec 13, 2017
HIGH WIRE NETWORKS, INC.
Date: Dec. 13, 2017 · CIK: 0001413891 · Accession: 0000000000-17-043514
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File numbers found in text: 333-221758
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Mail Stop 3030 December 13, 2017 Roger M. Ponder Chief Executive Officer 300 Crown Oak Centre Drive Longwood, Florida Re: Mantra Venture Group Ltd. Registration Statement on Form S-4 Filed November 27 , 2017 File No. 333-221758 Dear Mr. Ponder : 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 Tim Buchmiller at (202) 551 -3635 with an y questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: M. Ali Panjwani, Esq. Pryor Cashman LLP