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SEC Comment Letter for Hypha Labs, Inc. (FUNI) (CIK 0001502966) (FUNI) — Mar 14, 2014

Hypha Labs, Inc. (FUNI) (CIK 0001502966)
Date: March 14, 2014 · CIK: 0001502966 · Accession: 0000000000-14-012911

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-54239

Date
March 14, 2014
Author
/s/ Tom Kluck
Form
UPLOAD
Company
Hypha Labs, Inc. (FUNI) (CIK 0001502966)

Letter

March 14, 2014 Via E -mail Eric Stoppenhagen President and Chief Financial Officer DigiPath, Inc. 1328 W. Balboa Blvd., Suite C Newport Beach, CA 92661

Re: DigiPath, Inc. Preliminary Information Statement on Schedule 14C Filed March 3, 2014 File No. 000-54239

Dear Mr. Stoppenhagen :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Tom Kluck

Show Raw Text
March 14, 2014

Via E -mail
Eric Stoppenhagen
President and Chief Financial Officer
DigiPath, Inc.
1328 W. Balboa Blvd., Suite C
Newport Beach, CA 92661

Re: DigiPath, Inc.
 Preliminary Information Statement on Schedule 14C
Filed March 3, 2014
File No. 000-54239

Dear Mr. Stoppenhagen :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing 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 Br anch Chief