May 4, 2021
| Mr. Mitchell Austin | VIA EDGAR |
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington D.C. 20549
Phone: (202) 551-3574
| Re: | Cipherloc Corporation |
| Form S-1 Registration Statement | |
| File No. 333-255629 |
Acceleration Request
Request Date: Friday, May 7, 2021
Request Time: 11:00 a.m. Eastern Time (or as soon thereafter as practicable)
Dear Mr. Austin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cipherloc Corporation (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration Statement (the “Registration Statement”) to become effective on Friday, May 7, 2021, at 11:00 a.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request for acceleration. Please contact Mr. Loev at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
| Sincerely, | |
| /s/ Ryan Polk | |
| Ryan Polk | |
| Chief Financial Officer |