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
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File numbers found in text: 000-54239
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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