# EDGAR Filing Document

**Accession Number:** 0001854368
**File Stem:** 0001213900-26-042998
**Filing Date:** 2026-4
**Character Count:** 2080
**Document Hash:** 55b32f70f5e7c801e5432f3bf908f75f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-042998.hdr.sgml**: 20260513

**ACCESSION NUMBER**: 0001213900-26-042998

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260413

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Digi Power X Inc.
- **CENTRAL INDEX KEY:** 0001854368
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 110 YONGE STREET, SUITE 1601
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M5C 1T4
- **BUSINESS PHONE:** 647-259-1790

**MAIL ADDRESS:**
- **STREET 1:** 110 YONGE STREET, SUITE 1601
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M5C 1T4

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Digihost Technology Inc.
- **DATE OF NAME CHANGE:** 20210331

April 13, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Crypto Assets

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Komul Chaudhry

---

| | |
|:---|:---|
| **Re:** | **Digi Power X Inc.** |
|  | **Acceleration Request for Registration Statement on Form S-3** |
|  | **File No. 333-294953** |

---

Dear Ms. Chaudhry:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Digi Power X Inc. hereby requests that the effective date of the above-referenced registration statement on Form S-3 be accelerated to April 15, 2026, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

If you have any questions regarding this request, please contact Alyse A. Sagalchik (at (312) 902-5426) of Katten Muchin Rosenman LLP.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| DIGI POWER X INC. | DIGI POWER X INC. |
| By: | /s/ Michel Amar |
| Name: | Michel Amar |
| Title: | Chief Executive Officer |

---

cc: Michel Amar, Chief Executive Officer, *Digi Power X Inc.*

Alyse A. Sagalchik, Esq., *Katten Muchin Rosenman LLP*