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SEC Comment Letter 0000000000-24-014281 to Sphere 3D Corp. (ANY)

Sphere 3D Corp.
Date: Dec. 26, 2024 · CIK: 0001591956 · Accession: 0000000000-24-014281

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File numbers found in text: 333-283932

Date
December 26, 2024
Author
Patricia Trompeter
Form
UPLOAD
Company
Sphere 3D Corp.

Letter

December 26, 2024 Patricia Trompeter Chief Executive Officer Sphere 3D Corp. 243 Tresser Blvd., 17th Floor Stamford, CT 06901 Re:Sphere 3D Corp. Registration Statement on Form S-3 Filed December 19, 2024 File No. 333-283932 Dear Patricia Trompeter: 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 Austin Stanton at 202-551-2197 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets

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December 26, 2024
Patricia Trompeter
Chief Executive Officer
Sphere 3D Corp.
243 Tresser Blvd., 17th Floor
Stamford, CT 06901
Re:Sphere 3D Corp.
Registration Statement on Form S-3
Filed December 19, 2024
File No. 333-283932
Dear Patricia Trompeter:
            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 Austin Stanton at 202-551-2197 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets