Company: BTBT
Filing Date: 2025-06-17
Form Type: CORRESP
Source: 0001213900-25-055120
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Company: Bit Digital, Inc
Filing Date: 2025-06-17
Form: CORRESP
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<div align='center'>BIT DIGITAL, INC.31 Hudson Yards, 11 thFloor
New York, NY 10001

June 17, 2025</div>

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Ms. Sonia Bednarowski

| Re: | Bit Digital, Inc.                                  
 Amendment No. 1 to Form S-3 Registration Statement 
 File No. 333-286841                                |

Dear Ms. Bednarowski:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Bit Digital, Inc. (the “Company”) hereby requests that the effective date of
the Company’s Registration Statement on Form S-3 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”)
to 4:00 p.m. (EST) on June 20, 2025, or as soon thereafter as possible.

In connection with the foregoing
request for acceleration of effectiveness, the Company hereby acknowledges the following:

| ● | should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, 
 it does not foreclose the Commission from taking any action with respect to the filing;                   |

| ● | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing                              
 effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |

| ● | the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding 
 initiated by the Commission or any person under the federal securities laws of the United States.            |

| BIT DIGITAL, INC. |                                    |
| /s/ Sam Tabar     |                                    |
| By:               | Sam Tabar, Chief Executive Officer |