# EDGAR Filing Document

**Accession Number:** 0001856028
**File Stem:** 0001140361-23-004343
**Filing Date:** 2023-2
**Character Count:** 2305
**Document Hash:** df28d3e24f4a20550645f2d9f2090273
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-004343.hdr.sgml**: 20230313

**ACCESSION NUMBER**: 0001140361-23-004343

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Stronghold Digital Mining, Inc.
- **CENTRAL INDEX KEY:** 0001856028
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 862759890
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 595 MADISON AVENUE
- **STREET 2:** 28TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** (212) 967-5294

**MAIL ADDRESS:**
- **STREET 1:** 595 MADISON AVENUE
- **STREET 2:** 28TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

<br> ![](ny20006440x6_image01.jpg)

#### VIA EDGAR

February 3, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F. Street, N.E.

Washington, D.C. 20549-3561

Attention: Larry Spirgel, Office Chief; Alexandra Barone, Staff Attorney

Re: Stronghold Digital Mining, Inc. <br> Registration Statement on Form S-3 <br> File No. 333-267869

Ladies and Gentlemen:

On behalf of Stronghold Digital Mining, Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 P.M., Washington, D.C. time, on February 3, 2023, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

[Signature Page Follows]

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Securities and Exchange Commission

February 3, 2023

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| STRONGHOLD DIGITAL MINING, INC. | STRONGHOLD DIGITAL MINING, INC. |
| By: | /s/ Gregory A. Beard |
| Name: | Gregory A. Beard |
| Title: | Chief Executive Officer |

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Enclosures

cc: Matthew J. Smith, Chief Financial Officer, Stronghold Digital Mining, Inc. Matthew Usdin, General Counsel, Stronghold Digital Mining, Inc. <br> Daniel M. LeBey, Vinson & Elkins L.L.P. <br> Shelley A. Barber, Vinson & Elkins L.L.P.

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