# EDGAR Filing Document

**Accession Number:** 0001878848
**File Stem:** 0001140361-23-002840
**Filing Date:** 2023-1
**Character Count:** 2260
**Document Hash:** 5b802ab019904c133a8368c485e610cc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-002840.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001140361-23-002840

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230126

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Iris Energy Ltd
- **CENTRAL INDEX KEY:** 0001878848
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** C3
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** LEVEL 12, 44 MARKET STREET
- **CITY:** SYDNEY
- **STATE:** C3
- **ZIP:** NSW 2000
- **BUSINESS PHONE:** 212-906-1200

**MAIL ADDRESS:**
- **STREET 1:** LEVEL 12, 44 MARKET STREET
- **CITY:** SYDNEY
- **STATE:** C3
- **ZIP:** NSW 2000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Iris Energy Pty Ltd
- **DATE OF NAME CHANGE:** 20210817

#### IRIS ENERGY LIMITED
Level 12, 44 Market Street

Sydney, NSW 2000 Australia

January 26, 2023

#### VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street

N.E. Washington, D.C. 20549

Attn: Mariam Mansaray <br> Joshua Shainess

Re: Iris Energy Limited <br> Registration Statement on Form F-1 <br> File No. 333-267568

<br> Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Iris Energy Limited, a Company organized under the laws of Australia (the "Registrant"), hereby requests acceleration of effectiveness of its registration statement on Form F-1 (File No. 333-267568), as amended, to 4:00 p.m. Eastern Time on January 26, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Marcel Fausten of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

Please contact Marcel Fausten of Davis Polk & Wardwell LLP at (212) 450-4389 or marcel.fausten@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

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| |
|:---|
| Very truly yours, |
| IRIS ENERGY LIMITED <br>|
| By: <u>/s/ Daniel Roberts</u> |
| Daniel Roberts |
| Authorized Signatory |

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