# EDGAR Filing Document

**Accession Number:** 0001899123
**File Stem:** 0001104659-23-035913
**Filing Date:** 2023-3
**Character Count:** 3860
**Document Hash:** 3bca234a04358ca83a112eaa72bb7507
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-035913.hdr.sgml**: 20230517

**ACCESSION NUMBER**: 0001104659-23-035913

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230323

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bitdeer Technologies Group
- **CENTRAL INDEX KEY:** 0001899123
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 08 KALLANG AVENUE, APERIA TOWER 1, #09-0
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 339509
- **BUSINESS PHONE:** 65-62828220

**MAIL ADDRESS:**
- **STREET 1:** 08 KALLANG AVENUE, APERIA TOWER 1, #09-0
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 339509

![](tm2135137-58_correspimg001.jpg)

Will H. Cai

+852 3758 1210

wcai@cooley.com

March 23, 2023

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

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Technology<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attn: Ms. Melissa Walsh, Senior Staff Accountant<br> Mr. Stephen Krikorian, Accounting Branch Chief<br> Mr. Kyle Wiley, Staff Attorney<br> Mr. Larry Spirgel, Office Chief

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| | |
|:---|:---|
| Re: | **Bitdeer Technologies Group**<br> **Responses to Staff's Comments on Amendment No. 1 to Registration Statement on Form F-4 Filed March 17, 2023**<br> **File No. 333-270345** |

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Ladies and Gentlemen:

On behalf of our client, Bitdeer Technologies Group (the "***Company***"), we are responding to the comment of the staff (the "***Staff***") of the Securities and Exchange Commission (the "***Commission***") contained in the letter dated March 22, 2023 relating to the above referenced Amendment No. 1 to Registration Statement on Form F-4. Concurrently with the submission of this letter, the Company is publicly filing its Amendment No. 2 to the registration statement on Form F-4 (the "***Amendment No. 2***") and certain exhibits via EDGAR.

The Staff's comment is repeated thereafter in bold and is followed by the Company's response. Page reference in the text of this response letter corresponds to the page number of the Amendment No. 2. Capitalized terms used but not defined herein are used herein as defined in the Amendment No. 2.

**<u>Amendment No. 1 to Registration Statement on Form F-4</u>**

**<u>The Business Combination Proposal</u>**

**<u>Selected Unaudited Financial and Other Information of Bitdeer, page 144</u>**

**1.** **Please revise the disclosure in this section to remove any implication that investors should not rely on the information presented. If you choose to disclose preliminary results, you should be able to assert that the actual results are not expected to differ materially from that reflected in the preliminary results.** 

In response to the Staff's comment, the Company has revised the disclosure on pages 23, 48 and 143 of the Amendment No. 2.

\* \* \*

![](tm2135137-58_correspimg002.jpg)

Will H. Ca

i +852 3758 1210

wcai@cooley.com

If you have any questions regarding the response letter, please contact the undersigned by phone at +852-3758-1210 or via e-mail at wcai@cooley.com.

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| |
|:---|
| Very truly yours, |
| /s/ Will H. Cai |
| Will H. Cai |

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| | |
|:---|:---|
| cc: | Linghui Kong, Chief Executive Officer, Bitdeer Technologies Holding Company<br> Naphat Sirimongkolkasem, Chief Financial Officer, Blue Safari Acquisition Corp.<br> Nicholas H.R. Dumont, Esq., Cooley LLP<br> Reid S. Hooper, Esq., Cooley LLP<br> Danielle Bian, Partner, MaloneBailey, LLP<br> David Grossman, Partner, Marcum LLP<br> Derek Dostal, Esq., Partner, Davis Polk & Wardwell LLP<br> Howard Zhang, Esq., Partner, Davis Polk & Wardwell LLP |

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