SEC Comment Letter for MARA Holdings, (MARA) — Oct 30, 2014
MARA Holdings, Inc.
Date: Oct. 30, 2014 · CIK: 0001507605 · Accession: 0000000000-14-053976
AI Filing Summary & Sentiment
Letter
October 30, 2014 Via E -mail Francis Knuettel II Chief Financial Officer Marathon Patent Group, Inc. 11100 Santa Monica Blvd., Ste. 380 Los Angeles, CA 90025
Re: Marathon Patent Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the Quarterly Period Ended June 30, 2014 Filed August 14, 2014 File No. 001 -36555
Dear Mr. Knuettel :
We have completed our review of your filings. 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 s 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the informatio n the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
Show Raw Text
October 30, 2014 Via E -mail Francis Knuettel II Chief Financial Officer Marathon Patent Group, Inc. 11100 Santa Monica Blvd., Ste. 380 Los Angeles, CA 90025 Re: Marathon Patent Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Form 10-Q for the Quarterly Period Ended June 30, 2014 Filed August 14, 2014 File No. 001 -36555 Dear Mr. Knuettel : We have completed our review of your filings. 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 s 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the informatio n the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief