SEC Comment Letter 0000000000-23-010101 to Salt Blockchain Inc. (CIK 0001686400)
Salt Blockchain Inc. (CIK 0001686400)
Date: Sept. 12, 2023 · CIK: 0001686400 · Accession: 0000000000-23-010101
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File numbers found in text: 000-56283
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United States securities and exchange commission logo
September 12, 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 31, 2023
File No. 000-56283
Dear Shawn Owen:
We issued comments to you on the above captioned filing on August 25, 2023. 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 September 26, 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 at (202) 551-3552 or Sandra Hunter Berkheimer at (202) 551-
3758 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets