Re:
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Stronghold Digital Mining, Inc.
Amendment No. 3 to Form S-1 Registration Statement on Form S-3 Registration Statement Filed January 13, 2023 File No. 333-267869 |
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On January 31, 2021, in a telephone conversation with the Staff, the Staff requested that we confirm that our response to the Staff’s prior Comment #1 (regarding whether any of the recent bankruptcies in the digital asset space have had any material direct or indirect impact on us) is still accurate in light of the recently announced
Genesis bankruptcy and our relationship with Foundry, and to consider the advisability of adding some cautionary disclosure to the effect that we cannot provide any assurance that these recent bankruptcies, or potential future bankruptcies
of other participants, in the digital asset space will not have a material impact on our company in the future.
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Very truly yours,
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STRONGHOLD DIGITAL MINING, INC.
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By:
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/s/ Gregory A. Beard
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Name:
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Gregory A. Beard
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Title:
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Chief Executive Officer
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cc:
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Alexandra Barone, Staff Attorney
Larry Spirgel, Office Chief Matthew J. Smith, Chief Financial Officer, Stronghold Digital Mining, Inc. Matthew Usdin, General Counsel, Stronghold Digital Mining, Inc. Daniel M. LeBey, Vinson & Elkins L.L.P. Shelley A. Barber, Vinson & Elkins L.L.P. |