SEC – ‘UPLOAD’ from 1/31/20 re: Hammer Fiber Optics Holdings Corp – ‘TEXT-EXTRACT’

On:  Friday, 1/31/20, at 12:58pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  3/4/20   ·   Accession #:  0-20-929

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                        January 31, 2020

Erik Levitt                                                                     
Chief Executive Officer                                                         
Hammer Fiber Optics Holdings Corp.                                              
15 Corporate Place South, Suite 100                                             
Piscataway, New Jersey 08854                                                    

Re: Hammer Fiber Optics Holdings Corp.                            
Registration Statement on Form S-1                        
Filed January 29, 2020                                    
File No. 333-236142                                       

Dear Mr. Levitt:                                                                

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

     Please refer to Rule 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 Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in
his absence, Jan                                                                
Woo, Legal Branch Chief, at (202) 551-3453 with any questions.                  

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                 Office of
Technology                                                                      
cc:    Frederick M. Lehrer, Esq.                                                

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		3/4/20		CORRESP,  UPLOAD
Filed on:		1/31/20		10-Q,  CORRESP,  NT 10-Q,  S-1/A,  UPLOAD
		1/29/20		S-1,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/29/20  Hammer Fiber Optics Holdings Corp S-1                    6:1.1M                                   Action Edgar Fil… Svc/FA