# EDGAR Filing Document

**Accession Number:** 0001731805
**File Stem:** 0001104659-23-019695
**Filing Date:** 2023-2
**Character Count:** 8692
**Document Hash:** f78dc8459fef8817c0c028ca23e1243e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-019695.hdr.sgml**: 20230213

**ACCESSION NUMBER**: 0001104659-23-019695

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 3

**CONFORMED PERIOD OF REPORT**: 20230210

**FILED AS OF DATE**: 20230213

**DATE AS OF CHANGE**: 20230213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HUT 8 MINING CORP.
- **CENTRAL INDEX KEY:** 0001731805
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-40487
- **FILM NUMBER:** 23618478

**BUSINESS ADDRESS:**
- **STREET 1:** 24 DUNCAN STREET
- **STREET 2:** SUITE 500
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M5V 2B8
- **BUSINESS PHONE:** 647-256-1992

**MAIL ADDRESS:**
- **STREET 1:** 24 DUNCAN STREET
- **STREET 2:** SUITE 500
- **CITY:** TORONTO
- **STATE:** A6
- **ZIP:** M5V 2B8

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER**

**PURSUANT TO RULE 13a-16 OR 15d-16**

**UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**For the month of February 2023**

**Commission File Number: 001-40487**

**HUT 8 MINING CORP.**

(Exact Name of Registrant as Specified in Its Charter)

**24 Duncan Street, Suite 500, Toronto, Ontario, M5V 2B8**

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☐ Form 40-F ☒

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): □

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): □

**EXPLANATORY NOTE**

The audit report of Raymond Chabot Grant Thornton LLP dated February 10, 2023, on the annual financial statements of the Registrant as at December 31, 2021 and 2020, and for the years then ended that is being furnished as Exhibit 99.1 to this Report on Form 6-K has been prepared in accordance with auditing standards generally accepted in the United States (US GAAS). It contains certain additional information that was not required to be included in the audit report that was included in Exhibit 99.2 of the Registrant's Form 40-F, filed with the Securities and Exchange Commission on March 18, 2022.

**Exhibit**

Exhibit No. Description <br>[99.1](tm236589d1_ex99-1.htm) [Raymond Chabot Grant Thornton LLP – Report of Independent Registered Public Accounting Firm](tm236589d1_ex99-1.htm)

**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | | |
|:---|:---|:---|:---|
| | | **HUT 8 MINING CORP.** | **HUT 8 MINING CORP.** |
| Date: | February 13, 2023 | By: | /s/ Jaime Leverton |
|  |  |  | Name: Jaime Leverton |
|  |  |  | Title: Chief Executive Officer |

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## Exhibit 99.1

**Exhibit 99.1**

![](tm236589d1_ex99-1img001.jpg)

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| | |
|:---|:---|
| **Independent Auditor's Report** |  |
|  | **Raymond Chabot**<br> **Grant Thornton LLP**<br>Suite 2000<br> National Bank Tower<br> 600 De La Gauchetière Street West<br>Montréal, Quebec<br> H3B 4L8<br>**T** 514-878-2691 |

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To the Shareholders of

Hut 8 Mining Corp.

**Opinion**

We have audited the consolidated financial statements of Hut 8 Mining Corp. and subsidiaries (the "Company"), which comprise the consolidated financial position as of December 31, 2021 and 2020, and the related consolidated statements of comprehensive income (loss), changes in stockholders' equity, and cash flows for the years then ended, and the related notes to the financial statements.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2021 and 2020, and the results of its operations and its cash flows for the years then ended in accordance with International Financial Reporting Standards (IFRS).

**Basis for opinion**

We conducted our audits of the consolidated financial statements in accordance with auditing standards generally accepted in the United States of America (US GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Company and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

**Responsibilities of management for the financial statements**

Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

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| Member of Grant Thornton International Ltd | **rcgt.com** |

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In preparing the consolidated financial statements, management is required to assess the Company's ability to continue as a going concern for at least, but not limited to, twelve months from the end of the reporting period; to disclose, as applicable, matters related to going concern; and to use the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

**Auditor's responsibilities for the audit of the financial statements**

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with US GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the consolidated financial statements.

In performing an audit in accordance with US GAAS, we:

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| &nbsp;&nbsp;Exercise professional judgment and maintain professional skepticism throughout the audit. |
| &nbsp;&nbsp;Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. |
| &nbsp;&nbsp;Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control. Accordingly, no such opinion is expressed. |
| &nbsp;&nbsp;Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the consolidated financial statements. |
| &nbsp;&nbsp;Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time. |

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We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

/s/ Raymond Chabot Grant Thornton LLP

Montréal, Canada

February 10, 2023

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|:---|:---|
| Member of Grant Thornton International Ltd | **rcgt.com** |

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