# EDGAR Filing Document

**Accession Number:** 0001829311
**File Stem:** 0001683168-25-004137
**Filing Date:** 2025-6
**Character Count:** 2781
**Document Hash:** 791675c1f4f2d20affc844232628eb38
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-004137.hdr.sgml**: 20250819

**ACCESSION NUMBER**: 0001683168-25-004137

**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

**BITMINE IMMERSION TECHNOLOGIES, INC.**

**10845 Griffith Peak Drive, #2**

**Las Vegas, NV 89135**

June 2, 2025

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

Securities and Exchange Commission

Division of Corporation Finance

Office of Crypto Assets

100 F Street, N.E.

Washington, D.C. 20549

Attention: Lulu Cheng

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

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Dear Ms. Cheng:

In accordance with Rule 461 of Regulation C under the Securities Act of 1933, as amended, Bitmine Immersion Technologies, Inc. (the "Company") hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended (File No. 333-284361) (the "Registration Statement"). The Company respectfully requests that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on Wednesday, June 4, 2025, or as soon as practicable thereafter.

The Company understands that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

Please call Lynne Bolduc, Esq. of FitzGerald Kreditor Bolduc Risbrough LLP, counsel to the Company, at (949) 788-8900 with any comments or questions regarding this matter.

Thank you for your assistance in this matter. Please contact me if you have any comments or questions.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | */s/ Jonathan Bates* |
| Name: | Jonathan Bates |
| Title: | Chief Executive Officer |

---

cc: Greenberg Traurig, P.A. <br> Win Rutherfurd, Esq.