SEC staff questioned HAMMER TECHNOLOGY HOLDINGS CORP.'s accounting for internal control
Letter dated
2024-05-14; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Please revise in future filings. In closing, 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.
Evidence
Cited sections
Item 4. Controls and Procedures, page 25, Item 9A(T). Controls and Procedures, page 17
Direction
staff to company
Letter dated
2024-05-14
Published on edgar
2026-09-16
Reviewing
Hammer Fiber Optics Holdings Corp Form 10-K filed on February 16, 2024 Form 10-Q filed on March 27, 2024 File No. 001-35876 Dear Erik B. Levitt: We have limited
Source
SEC staff comment letter (UPLOAD)
Topics
Internal control, Goodwill and impairment, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned HAMMER TECHNOLOGY HOLDINGS CORP.'s accounting for business combinations
Letter dated
2024-06-28; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
staff to company
Letter dated
2024-06-28
Published on edgar
2026-09-16
Reviewing
Hammer Fiber Optics Holdings Corp Form 10-K filed on February 16, 2024 Form 10-Q filed on March 27, 2024 Correspondence filed on June 11, 2024 File No. 001-3587
Source
SEC staff comment letter (UPLOAD)
Topics
Business combinations
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned HAMMER TECHNOLOGY HOLDINGS CORP.'s accounting for business combinations
Letter dated
2024-08-01; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
staff to company
Letter dated
2024-08-01
Published on edgar
2026-09-16
Reviewing
Hammer Fiber Optics Holdings Corp Form 10-K filed on February 16, 2024 Form 10-Q filed on March 27, 2024 Correspondence filed on July 19, 2024 File No. 001-3587
Source
SEC staff comment letter (UPLOAD)
Topics
Business combinations, Goodwill and impairment
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
HAMMER FIBER OPTICS HOLDINGS CORP responded to SEC staff comments on goodwill and impairment
Letter dated
2024-06-11; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Please revise in future filings. RESPONSE: The Company has no goodwill on the balance sheet as of reporting dates, therefore, no segregation between intangible assets and goodwill is necessary. The Company updated the name of the face of the balance sheet from "Intangible and other assets" to "Intangible assets" and revised its indefinite lived intangible assets accounting policy to disclose the Company policy for…
Evidence
Direction
company to staff
Letter dated
2024-06-11
Published on edgar
2026-09-16
Reviewing
Hammer Fiber Optics Holding Corp. Form 10-K filed on February 16, 2024 Form 10-Q filed on March 27, 2024 File No. 001-35876 Dear Ms. Chow and Mr. Krikorian, By
Source
Company response to SEC staff (CORRESP)
Topics
Internal control, Goodwill and impairment, Inventory
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
HAMMER FIBER OPTICS HOLDINGS CORP responded to SEC staff comments on business combinations
Letter dated
2024-07-19; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
company to staff
Letter dated
2024-07-19
Published on edgar
2026-09-16
Reviewing
Hammer Fiber Optics Holding Corp. Form 10-K filed on February 16, 2024 Form 10-Q filed on March 27, 2024 File No. 001-35876 Dear Ms. Chow and Mr. Krikorian, By
Source
Company response to SEC staff (CORRESP)
Topics
Business combinations
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
HAMMER FIBER OPTICS HOLDINGS CORP responded to SEC staff comments on business combinations
Letter dated
2024-08-29; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
company to staff
Letter dated
2024-08-29
Published on edgar
2026-09-16
Reviewing
Hammer Fiber Optics Holding Corp. Form 10-K filed on February 16, 2024 Form 10-Q filed on March 27, 2024 File No. 001-35876 Dear Ms. Chow and Mr. Krikorian, By
Source
Company response to SEC staff (CORRESP)
Topics
Business combinations, Goodwill and impairment
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.