Cipherloc Corporation
6836 Bee Cave Road
Bldg. 1, S#279
Austin, TX 78746
January 5, 2022
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Fowler
Re: | Cipherloc Corporation | |
Amendment No. 1 to Post-Effective Amendment No. 1 to Form S-1 Registration Statement | ||
Filed December 30, 2021 | ||
File No. 333-255629 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cipherloc 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 4:00 p.m., Eastern Standard Time, on Friday, January 7, 2022, or as soon thereafter as possible.
Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
CIPHERLOC CORPORATION | ||
By: | /s/ Ryan Polk | |
Name: | Ryan Polk | |
Title: | Chief Financial Officer |
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