SEC Comment Letter for HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Jan 31, 2020

HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: Jan. 31, 2020 · CIK: 0001539680 · Accession: 0000000000-20-000929

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File numbers found in text: 333-236142

Date

January 31, 2020

Author

Office of Technology

Form

UPLOAD

Company

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

Letter

January 31, 2020 Erik Levitt Chief Executive Officer Hammer Fiber Optics Holdings Corp. 15 Corporate Place South, Suite 100 Piscataway, New Jersey 08854 Re:Hammer Fiber Optics Holdings Corp. Registration Statement on Form S-1 Filed January 29, 2020 File No. 333-236142 Dear Mr. Levitt: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Frederick M. Lehrer, Esq.

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January 31, 2020
Erik Levitt
Chief Executive Officer
Hammer Fiber Optics Holdings Corp.
15 Corporate Place South, Suite 100
Piscataway, New Jersey 08854
Re:Hammer Fiber Optics Holdings Corp.
Registration Statement on Form S-1
Filed January 29, 2020
File No. 333-236142
Dear Mr. Levitt:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 461 regarding requests for acceleration.  We remind you that the
company and its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Frederick M. Lehrer, Esq.

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