# EDGAR Filing Document

**Accession Number:** 0001878543
**File Stem:** 0001477932-23-000805
**Filing Date:** 2023-2
**Character Count:** 2999
**Document Hash:** 1e9808553e865b4732d1713b02206d21
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-23-000805.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001477932-23-000805

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230207

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ultimax Digital, Inc.
- **CENTRAL INDEX KEY:** 0001878543
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 825336375
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 420 LEXINGTON AVENUE; SUITE 2320
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10170
- **BUSINESS PHONE:** 212-661-6800

**MAIL ADDRESS:**
- **STREET 1:** 420 LEXINGTON AVENUE; SUITE 2320
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10170

WestPark Capital, Inc.

Suite 310, 1900 Avenue of the Stars

Los Angeles, CA 90067

United States of America

**<u>VIA EDGAR</u>**

February 7, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:**  | Ultimax Digital, Inc. **("Company")** |
|  | Registration Statement on Form S-1, filed January 27, 2023 |
|  | (File No. 333-267590) **(the "Registration Statement")** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Securities Act**"), we, as representatives of the several underwriters of the Company's proposed initial public offering, hereby join the Company's request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:30 p.m., Eastern Time, on Thursday, February 9, 2023, or as soon thereafter as is practicable, unless the Company or its counsel requests via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission that such Registration Statement be declared effective at some other time.

Pursuant to Rule 460 under the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **WestPark Capital, Inc.** | **WestPark Capital, Inc.** |
| By: | /s/ Craig Kaufman |
| Name:  | Craig Kaufman |
| Title:  | Head of Investment Banking |

---