SEC Comment Letter for Hypha Labs, Inc. (FUNI) (CIK 0001502966) (FUNI) — Jul 25, 2011

Hypha Labs, Inc. (FUNI) (CIK 0001502966)
Date: July 25, 2011 · CIK: 0001502966 · Accession: 0000000000-11-044978

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File numbers found in text: 000-54239

Date

July 25, 2011

Author

/s/ Tom Kluck

Form

UPLOAD

Company

Hypha Labs, Inc. (FUNI) (CIK 0001502966)

Letter

July 25, 2011 Via E-mail

Eric Stoppenhagen President Digipath, Inc. 1328 W. Balboa Blvd. Suite C Newport Beach, CA 92661 Re: Digipath, Inc. Amendment No. 6 to Registration Statement on Form 10-12G Filed July 15, 2011 File No. 000-54239

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/ Tom Kluck Tom Kluck Legal Branch Chief

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July 25, 2011
 Via E-mail

Eric Stoppenhagen President Digipath, Inc. 1328 W. Balboa Blvd. Suite C Newport Beach, CA 92661
Re: Digipath, Inc.
 Amendment No. 6 to Registration Statement on Form 10-12G  Filed July 15, 2011   File No. 000-54239

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/ Tom Kluck
Tom Kluck
Legal Branch Chief

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