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SEC Company Response from HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680) (HMMR) — Sep 2, 2016

HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)
Date: Sept. 2, 2016 · CIK: 0001539680 · Accession: 0001078782-16-003422

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File numbers found in text: 001-35876

Referenced dates: August 12, 2016

Date
September 1, 2016
Author
/s/ Mark Stogdill
Form
CORRESP
Company
HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) (CIK 0001539680)

Letter

VIA EDGAR SUBMISSION Securities and Exchange Commission Division of Corporation Finance Hammer Fiber Optics Holdings Corp. Form 8-K Filed July 21, 2016 File No. 001-35876

Dear Sirs/Madams:

We are in receipt of your comment letter dated August 12, 2016, regarding Hammer Fiber Optics Holdings Corp. July 21, 2016, Form 8-K filing. We are requesting an additional 10 business days to respond due to time constraints associated with updating our interim financial statements of operations for the year ended April 30, 2016 As a result, we will submit our response letter by September 12, 2016.

Very truly yours,
/s/ Mark Stogdill

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CORRESP
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SEC Letter

September 1, 2016

VIA EDGAR SUBMISSION

Mr. Larry Sprigel, Assistant Director

Celeste M. Murphy, Legal Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re:

Hammer Fiber Optics Holdings Corp.

Form 8-K

Filed July 21, 2016

File No. 001-35876

Dear Sirs/Madams:

We are in receipt of your comment letter dated August 12, 2016, regarding Hammer Fiber Optics Holdings Corp. July 21, 2016, Form 8-K filing.  We are requesting an additional 10 business days to respond due to time constraints associated with updating our interim financial statements of operations for the year ended April 30, 2016 As a result, we will submit our response letter by September 12, 2016.

Very truly yours,

/s/ Mark Stogdill

Mark Stogdill

Chief Executive Officer