0001214659-18-007748.txt : 20190402 0001214659-18-007748.hdr.sgml : 20190402 20181220151558 ACCESSION NUMBER: 0001214659-18-007748 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DPW Holdings, Inc. CENTRAL INDEX KEY: 0000896493 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 941721931 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 201 SHIPYARD WAY CITY: NEWPORT BEACH STATE: CA ZIP: 92663 BUSINESS PHONE: 5106572635 MAIL ADDRESS: STREET 1: 201 SHIPYARD WAY CITY: NEWPORT BEACH STATE: CA ZIP: 92663 FORMER COMPANY: FORMER CONFORMED NAME: DIGITAL POWER CORP DATE OF NAME CHANGE: 19960823 CORRESP 1 filename1.htm

 

 

DPW HOLDINGS, INC.

201 Shipyard Way

Newport Beach, CA 92663

December 20, 2018

 

 

VIA EDGAR

 

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Caleb French

 

Re:DPW Holdings, Inc.

Registration Statement on Form S-3

File No. 333-228716

 

Dear Mr. French:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), DPW Holdings, Inc. respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 pm, Eastern Time, on December 21, 2018, or as soon thereafter as possible.

 

The Company hereby confirms that it is aware of its responsibilities under the Act, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the registration statement. The Company hereby acknowledges that:

 

1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

3) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

 

  DPW HOLDINGS, INC.
   
   
  By:  /s/ Milton C. Ault, III
  Name: Milton C. Ault, III
  Title:  Chief Executive Officer