Company: BTBT
Filing Date: 2025-06-09
Form Type: CORRESP
Source: 0001213900-25-052675
Chunk: 4

Company: Bit Digital, Inc
Filing Date: 2025-06-09
Form: CORRESP
Chunk 4
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. The Company will remove the reference to recording bitcoin mined at the time of receipt and the statement that it is not materially
different than at contract inception.

| ■ | disclose that                                                                                                                     
 you recognize revenue on the same day that control of the contracted service transfers to the mining pool operators, which is the 
 same day as contract inception.                                                                                                   |

Mr. David Irving
Mr. Mark Brunhofer
June 9, 2025
Page 5

Response:

The Company acknowledges and agrees with the Staff’s
comment. Please see the attached exhibit to this letter, which includes the Company’s revised revenue recognition policy under ASC
606 for its bitcoin mining business. This revised disclosure will be included in future filings to reflect the requested changes.

| 3. | Please tell us, and represent to us that you                                    
 will revise future filings to disclosure the following regarding your segments: |

| ● | the titles of the “several members of [y]our                                       
 executive management team” who comprise your CODM as required by ASC280-10-50-21c; |

| ● | a measure of profit or loss for each reportable                                       
 segment and all of the individual line items included in ASC 280-10-22 (a) - (j); and |

| ● | your entity-wide information concerning long-lived    
 assets by geographic area. Refer to ASC 280-10-50-41. |

Response:

The Company acknowledges and agrees with the Staff’s comment.
The Company has reflected the requested changes in the Segment Report footnote in its Form 10-Q for the quarter ended March 31, 2025.

Please do not hesitate to contact the undersigned
at (646) 428-3210 should you have any questions.

| Very truly yours,             |                           |
| Davidoff Hutcher & Citron LLP |                           |
| By:                           | /s/ Elliot H Lutzker      |
|                               | Elliot H Lutzker, Partner |

cc: Mr. Erke Huang, CFO

EHL: esm

Mr. David Irving
Mr. Mark Brunhofer
June 9, 2025
Page 6

<div align='center'>Exhibit</div>

Digital asset mining

The Company enters in contracts with mining pool
operators to provide computing power to digital asset mining pools. Providing computing power for digital asset transaction verification
services is an output of the Company’s ordinary activities. The provision of such computing power is the only performance