SEC Comment Letter 0000000000-23-007571 to Salt Blockchain Inc. (CIK 0001686400)
Salt Blockchain Inc. (CIK 0001686400)
Date: July 14, 2023 · CIK: 0001686400 · Accession: 0000000000-23-007571
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File numbers found in text: 000-56283
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United States securities and exchange commission logo
July 14, 2023
Shawn Owen
Interim Chief Executive Officer
Salt Blockchain Inc.
c/o Ballard Spahr LLP
1735 Market Street, 51st Floor
Philadelphia, PA 19103
Re:Salt Blockchain Inc.
Amendment No. 4 to Registration Statement on Form 10-12G
Filed September 10, 2021
Response Dated July 25, 2022
File No. 000-56283
Dear Shawn Owen:
We issued comments to you on the above captioned filing on September 6, 2022. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by July 28, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact David Lin, Staff Attorney, at (202) 551-3552 or Sandra Hunter
Berkheimer, Legal Branch Chief, at (202) 551-3758 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets