VIA EDGAR
 
May 23, 2023
 
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F. Street, N.E.
Washington, D.C. 20549-3561
Attention: Jessica Livingston

Re:
Stronghold Digital Mining, Inc.
Registration Statement on Form S-3
File No. 333-271671

Ladies and Gentlemen:
 
On behalf of Stronghold Digital Mining, Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:30 P.M., Washington, D.C. time, on May 25, 2023, or as soon as practicable thereafter.
 
Thank you for your assistance in this matter.
 
[Signature Page Follows]

Securities and Exchange Commission
May 23, 2023
Page 2
 
 
Very truly yours,
   
 
STRONGHOLD DIGITAL MINING, INC.
   
 
By:
/s/ Gregory A. Beard
 
Name:
Gregory A. Beard
 
Title:
Chief Executive Officer

Enclosures
 
cc:
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.