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Correspondence 0001104659-23-041127 from SOLAI Ltd (SLAI)

SOLAI Ltd
Date: April 4, 2023 · CIK: 0001517496 · Accession: 0001104659-23-041127

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File numbers found in text: 001-36206

Date
April 4, 2023
Author
/s/ Yi Gao
Form
CORRESP
Company
SOLAI Ltd

Letter

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

April 4, 2023

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 March 22, 2023 (the “March 22 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 7, 2022.

In the March 22 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 April 12, 2023 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

April 4, 2023 -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

Show Raw Text
CORRESP
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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

April 4, 2023

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 March 22, 2023 (the “March
22 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 7,
2022.

In the March 22 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 April 12, 2023 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

    April 4, 2023
    -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