# EDGAR Filing Document

**Accession Number:** 0001083301
**File Stem:** 0000950142-23-000740
**Filing Date:** 2023-3
**Character Count:** 2394
**Document Hash:** 3c6ab18a5621e7c5a6b60e3036d5b523
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950142-23-000740.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0000950142-23-000740

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TERAWULF INC.
- **CENTRAL INDEX KEY:** 0001083301
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 871909475
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 9 FEDERAL STREET
- **CITY:** EASTON
- **STATE:** MD
- **ZIP:** 21601
- **BUSINESS PHONE:** (410) 770-9500

**MAIL ADDRESS:**
- **STREET 1:** 9 FEDERAL STREET
- **CITY:** EASTON
- **STATE:** MD
- **ZIP:** 21601

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IKONICS CORP
- **DATE OF NAME CHANGE:** 20021216

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHROMALINE CORP
- **DATE OF NAME CHANGE:** 19990405

**TERAWULF INC.**

**9 Federal Street**

**Easton, Maryland 21601**

March 17, 2023

<u>VIA EDGAR</u><br>Division of Corporation Finance

Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Marion Graham

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| | |
|:---|:---|
| Re: | **TeraWulf Inc.<br> Registration Statement on Form S-3**<br> **Filed March 10, 2023**<br> **File No. 333-268563** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-referenced Registration Statement on Form S-3 (as amended, the "***Registration Statement***") of TeraWulf Inc. (the "***Company***") be accelerated to March 21, 2023 at 4:00 p.m., Eastern time, or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.

\* \* \* \* \*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| TERAWULF INC. | TERAWULF INC. |
| By: | /s/ STEFANIE FLEISCHMANN |
| Name: | Stefanie Fleischmann |
| Title: | General Counsel |

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