Correspondence 0001477932-23-000805 from Ultimax Digital, Inc. (CIK 0001878543)
Ultimax Digital, Inc. (CIK 0001878543)
Date: Feb. 7, 2023 · CIK: 0001878543 · Accession: 0001477932-23-000805
AI Filing Summary & Sentiment
File numbers found in text: 333-267590
Show Raw Text
CORRESP
1
filename1.htm
ultimax_corresp.htmWestPark Capital, Inc.
Suite 310, 1900 Avenue of the Stars
Los Angeles, CA 90067
United States of America
VIA EDGAR
February 7, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Ultimax Digital, Inc. (“Company”)
Registration Statement on Form S-1, filed January 27, 2023
(File No. 333-267590) (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters of the Company’s proposed initial public offering, hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:30 p.m., Eastern Time, on Thursday, February 9, 2023, or as soon thereafter as is practicable, unless the Company or its counsel requests via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission that such Registration Statement be declared effective at some other time.
Pursuant to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
WestPark Capital, Inc.
By:
/s/ Craig Kaufman
Name:
Craig Kaufman
Title:
Head of Investment Banking