SEC Comment Letter for HAMMER TECHNOLOGY HOLDINGS (HMMR) — Jan 15, 2026
HAMMER TECHNOLOGY HOLDINGS CORP.
Date: Jan. 15, 2026 · CIK: 0001539680 · Accession: 0000000000-26-000534
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35876
Letter
Re: Hammer Fiber Optics Holdings Corp Form 10-K for Fiscal Year Ended July 31, 2025 File No. 001-35876 Dear Erik B. Levitt:
January 15, 2026
Erik B. Levitt Principal Financial Officer Hammer Fiber Optics Holdings Corp 6151 Lake Osprey Drive Sarasota, FL 34 240
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation
Finance
Office of Technology
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 15, 2026 Erik B. Levitt Principal Financial Officer Hammer Fiber Optics Holdings Corp 6151 Lake Osprey Drive Sarasota, FL 34 240 Re: Hammer Fiber Optics Holdings Corp Form 10-K for Fiscal Year Ended July 31, 2025 File No. 001-35876 Dear Erik B. Levitt: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>