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Correspondence 0001493152-23-025474 from MARATHON DIGITAL HOLDINGS, INC. (MARA) (CIK 0001507605) (MARA)

MARATHON DIGITAL HOLDINGS, INC. (MARA) (CIK 0001507605)
Date: July 25, 2023 · CIK: 0001507605 · Accession: 0001493152-23-025474

Regulatory Compliance Financial Reporting Business Model Clarity

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File numbers found in text: 001-36555

Date
July 25, 2023
Author
/s/
Form
CORRESP
Company
MARATHON DIGITAL HOLDINGS, INC. (MARA) (CIK 0001507605)

Letter

Securities and Exchange Commission Division of Corporation Finance Form 10-K for the Fiscal Year Ended December 31, 2022 Form 10-Q for the Fiscal Year Ended March 31, 2023 File No. 001-36555

Re: Marathon Digital Holdings, Inc.

Dear Melissa:

We are requesting an extension to reply to your comment letter regarding the above referenced until Tuesday, August 8, 2023. Thank you in advance for your kind consideration.

Sincerely,
/s/
Jolie Kahn

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CORRESP
1
filename1.htm

MARATHON
DIGITAL HOLDINGS, INC.

  July 25, 2023

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C. 20549-4561

Attn:
Melissa Walsh

    Re:
    Marathon
    Digital Holdings, Inc.

    Form
    10-K for the Fiscal Year Ended December 31, 2022

    Form
    10-Q for the Fiscal Year Ended March 31, 2023

    File
    No. 001-36555

Dear
Melissa:

We
are requesting an extension to reply to your comment letter regarding the above referenced until Tuesday, August 8, 2023. Thank you in
advance for your kind consideration.

    Sincerely,

    /s/
    Jolie Kahn

    Jolie
    Kahn

    General
    Counsel