SRSEC Reporting Desk

HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) – SEC staff letter

2026-01-15 · Re: Hammer Fiber Optics Holdings Corp Form 10-K for Fiscal Year Ended July 31, 2025 · Accession 0000000000-26-000534 · Review completed (no further comments)

January 15, 2026 Erik B. Levitt Principal Financial Officer Hammer Fiber Optics Holdings Corp 6151 Lake Osprey Drive Sarasota, FL 34 240 Re: Hammer Fiber Optics Holdings Corp Form 10-K for Fiscal Year Ended July 31, 2025 File No. 001-35876 Dear Erik B. Levitt: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology

Full letter on EDGAR → · Filing index · All HAMMER TECHNOLOGY HOLDINGS CORP. (HMMR) correspondence

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