SEC Company Response from CLEANSPARK, INC. (CLSK) (CIK 0000827876) (CLSK) — Nov 16, 2018

CLEANSPARK, INC. (CLSK) (CIK 0000827876)
Date: Nov. 16, 2018 · CIK: 0000827876 · Accession: 0001663577-18-000519

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AI Filing Summary & Sentiment

File numbers found in text: 333-228063

Date

November 16, 2018

Author

Not clearly detected

Form

CORRESP

Company

CLEANSPARK, INC. (CLSK) (CIK 0000827876)

Letter

Division of Corporation Finance Washington, D.C. 20549-7010 Re: CleanSpark, Inc. Registration Statement on Form S-3/A File No. 333-228063

Dear Mr.Castelli:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CleanSpark, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3/A to 4:00 PM Eastern Standard Time on November 20, 2018, or as soon thereafter as is practicable.

The Company acknowledges the following:

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your assistance. Please call with any questions.

CleanSpark, Inc.

By:

/s/ Zachary Bradford

Zachary Bradford

Chief Financial Officer

70 North Main Street, Ste. 105

Bountiful, Utah 84010 - Phone: (801) 244-4405

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CORRESP
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filename1.htm

ClEANSPARK,
INC.

November 16, 2018

THE UNITED STATES SECURITIES

AND EXCHANGE COMMISSION

Attn: Denilo Castelli

Division of Corporation Finance

Mail Stop 7010

100 F. Street NE

Washington, D.C. 20549-7010

Re:
CleanSpark, Inc.

Registration Statement on Form S-3/A

File No. 333-228063

Dear Mr.Castelli:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, CleanSpark, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration
Statement on Form S-3/A to 4:00 PM Eastern Standard Time on November 20, 2018, or as soon thereafter as is practicable.

The Company acknowledges the following:

Should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and

The Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your assistance. Please call
with any questions.