SEC Comment Letter for HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Sep 19, 2016
HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: Sept. 19, 2016 · CIK: 0001539680 · Accession: 0000000000-16-093378
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3720 September 19, 2016 Michael Cothill Chief Executive Officer Hammer Fiber Optics Holdings Corp. 311 Broadway Point Pleasant Beach, NJ 08742
Re: Hammer Fiber Optics Holdings Corp. Form 8 -K Filed July 21, 2016 File No. 001 -35876
Dear Mr. Cothill :
We issued comments to you on the above captioned filing on August 12, 2016 . As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by October 3, 2016.
If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments an d complete our review of your filing a nd your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letter s relating to disclosure filings it has reviewed.
Please contact Lahdan Rahmati, Law Clerk, at (202) 551 -8199 or Carlos Pacho, Senior Assistant Chief Accountant, at (202) 551 -3835 with any questions.
Sincerely,
/s/ Terry French for
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Mail Stop 3720
September 19, 2016
Michael Cothill
Chief Executive Officer
Hammer Fiber Optics Holdings Corp.
311 Broadway
Point Pleasant Beach, NJ 08742
Re: Hammer Fiber Optics Holdings Corp.
Form 8 -K
Filed July 21, 2016
File No. 001 -35876
Dear Mr. Cothill :
We issued comments to you on the above captioned filing on August 12, 2016 . As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by October 3, 2016.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments an d complete our
review of your filing a nd your disclosure. Among other things, we may decide to release
publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating
to the review of your filing, consistent with the staff’s decision to publicly release comment and
response letter s relating to disclosure filings it has reviewed.
Please contact Lahdan Rahmati, Law Clerk, at (202) 551 -8199 or Carlos Pacho, Senior
Assistant Chief Accountant, at (202) 551 -3835 with any questions.
Sincerely,
/s/ Terry French for
Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications