Company: CIFRW
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001193125-25-080239
Chunk: 0

Company: Cipher Mining Inc.
Filing Date: 2025-04-14
Form: CORRESP
Chunk 0
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April 14, 2025 VIA EDGAR AND ELECTRONIC MAIL United States Securities and Exchange Commission Division of Corporation Finance Office of Crypto Assets 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Kate Tillan Mark Brunhofer

| Re: | Cipher Mining Inc. |

Form 10-Kfor Fiscal Year Ended December 31, 2024 File No. 001-39625 Dear Ms. Tillan and Mr. Brunhofer: We are submitting this letter in response to the comments received from the staff of the Securities and Exchange Commission (the “ Staff”) by letter, dated March 26, 2025 (the “ Comment Letter”), regarding the Company’s Annual Report on Form 10-Kfor the fiscal year ended December 31, 2024 (the “ Annual Report”), as filed with the SEC on February 25, 2025. For ease of review, we have set forth below the numbered comment of the Comment Letter in bold type, followed by the Company’s response thereto. Unless otherwise indicated, capitalized terms used herein have the meanings ascribed to them in the Annual Report.

April 14, 2025 Page 2 Form 10-Kfor the Fiscal Year Ended December 31, 2024 Critical Accounting Policies, and Use of Estimates, page 59

| 1. | Please represent to us that you will include in future filings qualitative and quantitative information                                                                                                                                                   
 necessary to understand the estimation uncertainty and the impact your critical accounting estimates have had or are reasonably likely to have on your financial condition and results of operations. Your disclosure should explain why each critical    
 accounting estimate is subject to uncertainty and, to the extent the information is material and reasonably available, discuss how much each estimate and/or assumption has changed over a relevant period and the sensitivity of reported amounts to the 
 underlying methods, assumptions and estimates used, to the extent applicable. The disclosures should supplement, not duplicate, the description of accounting policies or other disclosures in the notes to the financial statements. Refer to Item       
 303(b)(3) of Regulation S-K and SEC Release No. 33-10890.                                                                                                                                                                                                 |

Response: The Company respectfully acknowledges the Staff’s comment and represents that it will include in future filings supplemental qualitative and quantitative information necessary to understand the estimation uncertainty and the impact critical accounting estimates have had or are reasonably likely to have on its financial condition and results of operations, including why each critical accounting estimate is subject to uncertainty, and to the extent