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SEC Comment Letter 0000000000-24-001331 to SOLAI Ltd (SLAI)

SOLAI Ltd
Date: Feb. 2, 2024 · CIK: 0001517496 · Accession: 0000000000-24-001331

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-36206

Date
February 2, 2024
Author
Office of Technology
Form
UPLOAD
Company
SOLAI Ltd

Letter

United States securities and exchange commission logo February 2, 2024 Xianfeng Yang Chief Executive Officer BIT Mining Ltd Units 813 &815, Level 8, Core F, Cyberport 3 100 Cyberport Road Hong Kong Re:BIT Mining Ltd Form 20-F for the Fiscal Years Ended December 31, 2021 and 2022 File No. 001-36206 Dear Xianfeng Yang: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology

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United States securities and exchange commission logo
February 2, 2024
Xianfeng Yang
Chief Executive Officer
BIT Mining Ltd
Units 813 &815, Level 8, Core F, Cyberport 3
100 Cyberport Road
Hong Kong
Re:BIT Mining Ltd
Form 20-F for the Fiscal Years Ended December 31, 2021 and 2022
File No. 001-36206
Dear Xianfeng Yang:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology