SEC Comment Letter for Hypha Labs, Inc. (FUNI) (CIK 0001502966) (FUNI) — Feb 13, 2017
Hypha Labs, Inc. (FUNI) (CIK 0001502966)
Date: Feb. 13, 2017 · CIK: 0001502966 · Accession: 0000000000-17-005050
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File numbers found in text: 000-54239
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Mail Stop 3233 February 13, 2017 Via E -mail Mr. Todd A. Peterson Chief Financial Officer Digipath, Inc. 6450 Cameron Street, Suite 113 Las Vegas, NV 89118 Re: Digipath, Inc. Form 10-K for the Fiscal Year Ended September 30, 2016 Filed January 9, 2017 File No. 000-54239 Dear Mr. Peterson : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Shannon Sobotka Shannon Sobotka Staff Accountant Office of Real Estate and Commodities