SEC Comment Letter for Sphere 3D Corp. (ANY) (CIK 0001591956) (DRK) — Apr 24, 2018
Sphere 3D Corp. (ANY) (CIK 0001591956)
Date: April 24, 2018 · CIK: 0001591956 · Accession: 0000000000-18-012442
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File numbers found in text: 001-36532
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Mail Stop 4561 April 23, 2018 Eric L. Kelly Sphere 3D Corp. Chief Executive Officer 240 Matheson Blvd. East, Mississauga, Ontario L4Z 1X1 Canada Re: Sphere 3D Corp. Preliminary Proxy Statement of Schedule 14A Filed February 27, 2018 File No. 001-36532 Dear Mr. Kelly : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Folake Ayoola Folake Ayoola Special Counsel Office of Information Technologies and Services cc: Eric Sibbitt , Esq. O’Melveny & Myers LLP