United States securities and exchange commission logo April 12, 2023 Gregory A. Beard Chief Executive Officer Stronghold Digital Mining, Inc. 595 Madison Avenue, 28th Floor New York, NY 10022 Re: Stronghold Digital Mining, Inc. Registration Statement on Form S-3 Filed April 5, 2023 File No. 333-271151 Dear Gregory A. 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Daniel LeBey