United States securities and exchange commission logo November 10, 2021 Gregory Beard Chief Executive Officer Stronghold Digital Mining, Inc. 595 Madison Avenue, 29th Floor New York, NY 10022 Re: Stronghold Digital Mining, Inc. Registration Statement on Form S-1 Filed November 8, 2021 File No. 333-260874 Dear Mr. Beard: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Technology