SEC Comment Letter for HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Dec 6, 2016
HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: Dec. 6, 2016 · CIK: 0001539680 · Accession: 0000000000-16-103725
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Letter
Mail Stop 3720 December 6, 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 have comple ted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Celeste M. Murphy for
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Mail Stop 3720 December 6, 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 have comple ted our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director AD Office 11 – Telecommunications