SEC Comment Letter 0000000000-22-013226 to HIGH WIRE NETWORKS, INC. (HWNI)

HIGH WIRE NETWORKS, INC.
Date: Dec. 8, 2022 · CIK: 0001413891 · Accession: 0000000000-22-013226

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File numbers found in text: 000-53461

Date

December 8, 2022

Author

Office of Technology

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UPLOAD

Company

HIGH WIRE NETWORKS, INC.

Letter

United States securities and exchange commission logo December 8, 2022 Mark Porter Chief Executive Officer High Wire Networks, Inc. 980 North Federal Highway Suite 304 Boca Raton, Florida 33432 Re:High Wire Networks, Inc. Form 10-K for the Year Ended December 31, 2021 Filed April 15, 2022 Form 10-Q for the Quarter Ended June 30, 2022 Filed August 15, 2022 File Number 000-53461 Dear Mark Porter: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Dan Sullivan

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United States securities and exchange commission logo
December 8, 2022
Mark Porter
Chief Executive Officer
High Wire Networks, Inc.
980 North Federal Highway
Suite 304
Boca Raton, Florida 33432
Re:High Wire Networks, Inc.
Form 10-K for the Year Ended December 31, 2021
Filed April 15, 2022
Form 10-Q for the Quarter Ended June 30, 2022
Filed August 15, 2022
File Number 000-53461
Dear Mark Porter:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Dan Sullivan

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