SEC Company Response from Hypha Labs, Inc. (FUNI) (CIK 0001502966) (FUNI) — Feb 10, 2017
Hypha Labs, Inc. (FUNI) (CIK 0001502966)
Date: Feb. 10, 2017 · CIK: 0001502966 · Accession: 0001493152-17-001323
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-54239
Referenced dates: February 1, 2017
Letter
DigiPath, Inc.
Cameron Street
Suite
Las Vegas, Nevada 89118
February 10, 2017
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, DC 20549
Attention: Shannon Sobotka
Isaac Esquivel
Re:
Digipath, Inc. (the “Company”)
Form 10-K for the Fiscal Year Ended September 30, 2016
Filed January 9, 2017
File No. 000-54239
Ladies and Gentlemen:
This letter responds to the comment of the staff of the Securities and Exchange Commission (the “Commission”) contained in its letter dated February 1, 2017 (the “Comment Letter”), relating to the above referenced Form 10-K. For convenience, we have reproduced the Commission’s comment in italicized, bold type and followed the comment with our response.
Item 9A. Controls and Procedures
Management’s Report on Internal Control over Financial Reporting, page 25
1. We note that management assessed your internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control Integrated Framework. Please tell us and revise future filings to disclose whether you applied the 1992 or 2013 COSO framework in your assessment. Reference is made to Item 308(a)(2) of Regulation S-K.
The Company advises the Commission that it applied the 2013 COSO framework in its assessment of internal control over financial reporting. The Company will revise future filings to include the framework it used in assessing its internal control over financial reporting.
Sincerely,
/s/
Todd Peterson
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CORRESP
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filename1.htm
DigiPath,
Inc.
6450
Cameron Street
Suite
113
Las
Vegas, Nevada 89118
February
10, 2017
Via
EDGAR
U.S. Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549
Attention:
Shannon
Sobotka
Isaac
Esquivel
Re:
Digipath,
Inc. (the “Company”)
Form
10-K for the Fiscal Year Ended September 30, 2016
Filed
January 9, 2017
File
No. 000-54239
Ladies
and Gentlemen:
This
letter responds to the comment of the staff of the Securities and Exchange Commission (the “Commission”) contained
in its letter dated February 1, 2017 (the “Comment Letter”), relating to the above referenced Form 10-K. For
convenience, we have reproduced the Commission’s comment in italicized, bold type and followed the comment with our response.
Item
9A. Controls and Procedures
Management’s
Report on Internal Control over Financial Reporting, page 25
1.
We
note that management assessed your internal control over financial reporting using the criteria set forth by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control Integrated Framework. Please tell us and
revise future filings to disclose whether you applied the 1992 or 2013 COSO framework in your assessment. Reference is made
to Item 308(a)(2) of Regulation S-K.
The
Company advises the Commission that it applied the 2013 COSO framework in its assessment of internal control over financial reporting.
The Company will revise future filings to include the framework it used in assessing its internal control over financial reporting.
Sincerely,
/s/
Todd Peterson
Todd
Peterson, Chief Financial Officer
cc:
Joseph
J. Bianco, Digipath, Inc.
Todd
Denkin, Digipath, Inc.