# EDGAR Filing Document

**Accession Number:** 0001829311
**File Stem:** 0001683168-25-004139
**Filing Date:** 2025-6
**Character Count:** 2760
**Document Hash:** 20ca181864c162c267719b895c9a717d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-004139.hdr.sgml**: 20250819

**ACCESSION NUMBER**: 0001683168-25-004139

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250602

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BITMINE IMMERSION TECHNOLOGIES, INC.
- **CENTRAL INDEX KEY:** 0001829311
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 843986354
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0831

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

**BUSINESS ADDRESS:**
- **STREET 1:** 10845 GRIFFITH PEAK DR. #2
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89135
- **BUSINESS PHONE:** 562-310-0160

**MAIL ADDRESS:**
- **STREET 1:** 10845 GRIFFITH PEAK DR. #2
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89135

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sandy Springs Holdings, Inc.
- **DATE OF NAME CHANGE:** 20201021

ThinkEquity LLC

17 State Street, 41st Fl.

New York, NY 10004

June 2, 2025

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

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3030

Washington, D.C. 20549

Attention: Lulu Cheng

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| | |
|:---|:---|
| **Re:** | **Bitmine Immersion Technologies, Inc.** |
|  | **Registration Statement on Form S-1, as amended** |
|  | **Originally filed January 21, 2025** |
|  | **File No. 333-284361** |

---

Dear Ms. Cheng:

In connection with the Registration Statement on Form S-1 of Bitmine Immersion Technologies, Inc., the undersigned, which is acting as the underwriter of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 5:00 p.m., Eastern Time, on June 4, 2025, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended (the "Act").

Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that it has complied and will continue to comply with and it has been informed or will be informed by participating dealers that they have complied with or will comply with, the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended in connection with the above-referenced issue.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
|  | ThinkEquity LLC |
| By: | */s/ Eric Lord* |
| Name: | Eric Lord |
| Title: | Head of Investment Banking |

---