# EDGAR Filing Document

**Accession Number:** 0002042022
**File Stem:** 0001213900-25-071221
**Filing Date:** 2025-8
**Character Count:** 3590
**Document Hash:** a04d02a78ad625a5ccc3733b47b8c386
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-071221.hdr.sgml**: 20251219

**ACCESSION NUMBER**: 0001213900-25-071221

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250804

**FILER**: 

**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:** CORRESP

**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

August 4, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

---

| | |
|:---|:---|
| **Re**: | **WhiteFiber, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **(<u>File No. 333-288650)</u>** |
|  | **Acceleration Request** |
|  | **Requested Date: August 6, 2025** |
|  | **Requested Time: 4:00 P.M. Eastern Time** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), we, as representatives of the several underwriters, hereby join in the request of WhiteFiber, Inc. (the "**Company**") for acceleration of the effective date of the above-referenced Registration Statement on Form S-1, requesting effectiveness as of 4:00 P.M., Eastern Time, on August 6, 2025, or as soon thereafter as practicable or at such later time as the Company or its outside counsel, White & Case LLP, may request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Pursuant to Rule 460 under the Act, please be advised that we, as representatives of the several underwriters, will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| B. RILEY SECURITIES, INC. | B. RILEY SECURITIES, INC. | B. RILEY SECURITIES, INC. |
| NEEDHAM & COMPANY, LLC | NEEDHAM & COMPANY, LLC | NEEDHAM & COMPANY, LLC |
| For themselves and as representatives of the several underwriters | For themselves and as representatives of the several underwriters | For themselves and as representatives of the several underwriters |
| B. RILEY SECURITIES, INC. | B. RILEY SECURITIES, INC. | B. RILEY SECURITIES, INC. |
| By: | /s/ Jimmy Baker | /s/ Jimmy Baker |
|  | Name: | Jimmy Baker |
|  | Title: | Co-CEO |
| NEEDHAM & COMPANY, LLC | NEEDHAM & COMPANY, LLC | NEEDHAM & COMPANY, LLC |
| By: | /s/ Matthew Castrovince | /s/ Matthew Castrovince |
|  | Name: | Matthew Castrovince |
|  | Title: | Managing Director |

---

[Signature Page to Acceleration Request]