Re:
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Stronghold Digital Mining, Inc.
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Registration Statement on Form S-3
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File No. 333-271151
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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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Matthew J. Smith, Chief Financial Officer, Stronghold Digital Mining, Inc.
Matthew Usdin, General Counsel, Stronghold Digital Mining, Inc.
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Daniel M. LeBey, Vinson & Elkins L.L.P.
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Shelley A. Barber, Vinson & Elkins L.L.P.
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