SEC Comment Letter for HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Mar 18, 2015
HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: March 18, 2015 · CIK: 0001539680 · Accession: 0000000000-15-016057
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35876
Letter
March 18 , 2015 Luis Asdruval Gonzalez Rodriguez President and Chief Executive Officer Tanaris Power Holdings, Inc. 1ST Street, #3, Cerros del Atlantico Puerto Plata, Dominican Republic
Re: Tanaris Power Holdings, Inc. f/k/a Recursos Montana S.A. Form 10 -K for Fi scal Year Ended July 31, 2014 Filed November 14, 2014 File No. 001-35876
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 Co mmission 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 to be certain that the filing includes the information the Securities Exch ange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Brigitte Lippmann (for)
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March 18 , 2015
Luis Asdruval Gonzalez Rodriguez
President and Chief Executive Officer
Tanaris Power Holdings, Inc.
1ST Street, #3, Cerros del Atlantico
Puerto Plata, Dominican Republic
Re: Tanaris Power Holdings, Inc. f/k/a Recursos Montana S.A.
Form 10 -K for Fi scal Year Ended July 31, 2014
Filed November 14, 2014
File No. 001-35876
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 Co mmission 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 to be certain that the filing includes the
information the Securities Exch ange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Brigitte Lippmann (for)
John Reynolds
Assistant Director
cc: Mark Lee , Esq.
Greenberg Traurig, LLP