# EDGAR Filing Document

**Accession Number:** 0002042022
**File Stem:** 0000000000-25-007719
**Filing Date:** 2025-7
**Character Count:** 4042
**Document Hash:** bb270903339e86fa53f241b50a78ac19
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007719.hdr.sgml**: 20251219

**ACCESSION NUMBER**: 0000000000-25-007719

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250722

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WhiteFiber, Inc.
- **CENTRAL INDEX KEY:** 0002042022
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07663

**BUSINESS ADDRESS:**
- **STREET 1:** 31 HUDSON YARDS
- **STREET 2:** FLOOR 11
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 212-463-5121

**MAIL ADDRESS:**
- **STREET 1:** 31 HUDSON YARDS
- **STREET 2:** FLOOR 11
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** White Fiber, Inc.
- **DATE OF NAME CHANGE:** 20241021
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-001192

## Text-Extract

```

                                                              July 22, 2025

Sam Tabar
Chief Executive Officer
WhiteFiber, Inc.
31 Hudson Yards, Floor 11, Suite 30
New York, NY 10001

       Re: WhiteFiber, Inc.
           Registration Statement on Form S-1
           Filed July 11, 2025
           File No. 333-288650
Dear Sam Tabar:

       We have reviewed your registration statement and have the following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
Certain Material United States Federal Income Tax Considerations, page 135

1.     It appears that the tax opinion filed as Exhibit 8.1 to the registration
statement is a
       short-form opinion. If true, please revise your disclosure in this
section to clearly
       identify each material tax consequence being opined upon, set forth the
opinion as to
       each identified tax item, and set forth the basis for the opinion,
stating clearly that the
       disclosure is the opinion of the named counsel. Please also revise the
tax opinion filed
       as Exhibit 8.1 to clarify that the statements relating to material
United States Federal
       income tax consequences are the opinion of counsel rather than an
"accurate
       summary." Finally, please revise this heading, the preceding heading,
and the body of
       this section to remove the word "certain" from "certain material" income
tax
       consequences. Refer to Section III.C of Staff Legal Bulletin No. 19
(CF).
 July 22, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Rolf Sundwall at 202-551-3105 or David Irving at
202-551-3321 if you
have questions regarding comments on the financial statements and related
matters. Please
contact John Dana Brown at 202-551-3859 or Irene Paik at 202-551-6553 with any
other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Crypto
Assets
cc:   Elliot Lutzker

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._