SEC Comment Letter for HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Dec 21, 2012

HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: Dec. 21, 2012 · CIK: 0001539680 · Accession: 0000000000-12-069212

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 21, 2012

Author

/s/Craig Arakawa

Form

UPLOAD

Company

HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)

Letter

December 21 , 2012 Via Email Luis A. G. Rodriguez Chief Executive Officer Recursos Montana S.A. 1st Street, #3, Cerros del Atlantico Puerto Plata, Dominic Republic

Re: Recursos Montana S.A. Item 4.01 Form 8 -K Filed November 21, 2012 File No. 333 -179886

Dear Mr. Rodriguez :

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 o r 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 to be certain that the filing include s the information the Securities Exchange Act o f 1934 and all applicable rules require.

Sincerely,
/s/Craig Arakawa

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December 21 , 2012

Via Email
Luis A. G. Rodriguez
Chief Executive Officer
Recursos Montana S.A.
1st Street, #3, Cerros del Atlantico
Puerto Plata, Dominic Republic

Re: Recursos  Montana S.A.
 Item 4.01 Form 8 -K
Filed November 21, 2012
File No. 333 -179886

Dear Mr. Rodriguez :

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 o r 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 to be certain that the filing include s the
information the Securities Exchange Act o f 1934 and all applicable rules require.

        Sincerely,

        /s/Craig Arakawa

        Craig Arakawa
        Staff  Accountant
        Office of Beverages, Apparel and
Mining

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