CORRESP 1 filename1.htm
October 31, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
| Registration |
| Statement on Form S-1 (File No. No. 333 - 282293) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:15 p.m. Eastern Time on November 4, 2024, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff.
Please call Steven Siesser of Lowenstein Sandler LLP at (212) 204-8688 to confirm the effectiveness of the Registration Statement or with any questions.
| Very
truly yours, | |
| --- | --- |
| APPLIED
DIGITAL CORPORATION | |
| By: | /s/
Saidal Mohmand |
| Name: | Mohammad
Saidal L. Mohmand |
| Title: | Chief
Financial Officer |
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