Correspondence 0001062993-25-017216 from Sphere 3D Corp. (ANY)
Sphere 3D Corp.
Date: Dec. 8, 2025 · CIK: 0001591956 · Accession: 0001062993-25-017216
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291698
Letter
Sphere 3D Corp.: CORRESP - Filed by newsfilecorp.com
Sphere 3D Corp.
December 8, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Sphere 3D Corp.
Registration Statement on Form S-3
Filed November 21, 2025 File No. 333-291698
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Sphere 3D Corp. (the "Company") hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:00 p.m., Eastern Time, on Wednesday, December 10, 2025, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions regarding this matter or need any additional information, please contact the Company's legal counsel, M. Ali Panjwani of Pryor Cashman LLP, at (212) 326-0820.
Very truly yours,
/s/ Kurt Kalbfleisch
Show Raw Text
CORRESP
1
filename1.htm
Sphere 3D Corp.: CORRESP - Filed by newsfilecorp.com
Sphere 3D Corp.
December 8, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Sphere 3D Corp.
Registration Statement on Form S-3
Filed November 21, 2025
File No. 333-291698
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Sphere 3D Corp. (the "Company") hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:00 p.m., Eastern Time, on Wednesday, December 10, 2025, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions regarding this matter or need any additional information, please contact the Company's legal counsel, M. Ali Panjwani of Pryor Cashman LLP, at (212) 326-0820.
Very truly yours,
/s/ Kurt Kalbfleisch
Kurt Kalbfleisch
Chief Executive Officer and Chief Financial Officer
cc:
M. Ali Panjwani, Esq.