SEC Comment Letter for Sphere 3D Corp. (ANY) (CIK 0001591956) (DRK) — Jul 28, 2017
Sphere 3D Corp. (ANY) (CIK 0001591956)
Date: July 28, 2017 · CIK: 0001591956 · Accession: 0000000000-17-026706
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File numbers found in text: 333-219383
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July 28 , 2017 Mail Stop 4561 Eric L. Kelly Sphere 3D Corp. Chief Executive Officer 9112 Spectrum Center Boulevard San Diego, CA 92123 Re: Sphere 3D Corp. Registration Statement on Form F-3 Filed July 20, 2017 File No. 333-219383 Dear Mr. Kelly : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 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 Edwin Kim, Attor ney-Advisor, at (202) 551 -3297 or me at (202) 551 -3453 with any questions. Sincerely, /s/ Jan Woo Jan Woo Branch Chief - Legal Office of Information Technologies and Services cc: Eric Sibbitt , Esq. O’Melveny & Myers LLP