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Simpson Thacher & Bartlett

icbc
tower, 35th floor

3
garden road, central

hong
kong

 _____________

telephone:
+852-2514-7600

facsimile:
+852-2869-7694

    Direct
                           Dial Number

    +852-2514-7620

    E-mail
                           Address

    ygao@stblaw.com

December
8, 2022

CONFIDENTIAL
AND VIA EDGAR

Division of Corporation
Finance

U.S. Securities
and Exchange Commission

100 F Street,
N.E.

Washington, D.C.
20549

    Attention:
    Ms. Kathleen Collins

    Ms. Megan Akst

 Re: BIT
                                            Mining Limited

                                            Form 20-F for the Fiscal Year Ended December 31, 2021

                                            Filed April 7, 2022

                                            File No. 001-36206

Ladies and Gentlemen:

On behalf of our
client, BIT Mining Limited (the “Company”), we are submitting this letter in response to your correspondence dated
November 15, 2022 (the “November 15 Letter”) concerning the above-referenced annual report on Form 20-F that the Company
filed with the Commission on April 7, 2022.

In the November
15 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as
possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will
require additional time in order to respond fully to your letter.

The Company is therefore
requesting an extension until December 30, 2022 and expects to respond no later than that date.

*	          *	         *

    michael
    j.c.M. ceulen
    marjory
    j. ding
    daniel
    fertig
    adam
    C. furber
    YI
    GAO
    MAKIKO
    HARUNARI
    Ian
    C. Ho
    JONATHAN
    HWANG
    anthony
    d. king
    jin
    hYUK park
    christopher
    k.s. wong

    resident
                     partners

    simpson
    thacher & bartlett, hong kong is an affiliate of simpson thacher & bartlett llp with offices in:

    New
    York
    Beijing
    Brussels
    Houston
    LONDON
    Los
    Angeles
    Palo
    Alto
    SÃO
    PAULO
    TOKYO
    Washington,
    D.C.

    Simpson
                    Thacher & Bartlett

    December
    8, 2022
    -2-
    Division
                                            of Corporation Finance

    U.S.
    Securities and Exchange Commission

In the meantime,
please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).

    Very truly yours,

    /s/ Yi Gao

    Yi Gao

    cc:
    Xianfeng Yang, Chief Executive Officer

    Qiang Yuan, Chief Financial Officer

    Bo Yu, Chairman, Chief Operating Officer

    Man San Vincent Law, Executive Director

    BIT Mining Limited

    Danielle Bian, Partner

    MaloneBailey, LLP