0001437749-18-000505.txt : 20180209 0001437749-18-000505.hdr.sgml : 20180209 20180110180844 ACCESSION NUMBER: 0001437749-18-000505 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180110 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: 48430 LAKEVIEW BLVD. CITY: FREMONT STATE: CA ZIP: 94538 BUSINESS PHONE: 5106572635 MAIL ADDRESS: STREET 1: 48430 LAKEVIEW BLVD. CITY: FREMONT STATE: CA ZIP: 94538 FORMER COMPANY: FORMER CONFORMED NAME: DIGITAL POWER CORP DATE OF NAME CHANGE: 19960823 CORRESP 1 filename1.htm dpw20180110_corresp.htm

 

DPW HOLDINGS, INC.

48430 Lakeview Blvd.

Fremont, CA 94538-3158

 

January 10, 2018

 

 

VIA EDGAR

 

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tom Jones

 

Re:          DPW Holdings, Inc.

Registration Statement on Form S-3

File No. 333-222132

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), DPW Holdings, Inc., formerly known as Digital Power Corporation (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 pm, Eastern Time, on January 11, 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