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Correspondence 0001062993-25-005414 from HIVE Digital Technologies Ltd. (HIVE)

HIVE Digital Technologies Ltd.
Date: March 13, 2025 · CIK: 0001720424 · Accession: 0001062993-25-005414

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File numbers found in text: 001-40398

Referenced dates: March 6, 2025

Date
March 31, 2024
Author
Darcy Daubaras
Form
CORRESP
Company
HIVE Digital Technologies Ltd.

Letter

HIVE Digital Technologies Ltd.: CORRESP - Filed by newsfilecorp.com

[HIVE LETTERHEAD] VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Crypto Assets 100 F Street, N.E. Washington, D.C. 20549 Attn: David Irving Jason Niethamer Re: HIVE Digital Technologies Ltd. Form 40-F for Fiscal Year Ended March 31, 2024 File No. 001-40398 Ladies and Gentlemen: HIVE Digital Technologies Ltd. (the " Company ") confirms receipt of your letter dated March 6, 2025 (the " Comment Letter ") concerning the above-referenced annual report on Form 40-F. The Company respectfully requests an extension and expects to respond to the comments in the Comment Letter on or before Friday, March 28, 2025 If you have any questions or need anything further, please contact me at darcy@hivedigitaltech.com , or the Company's U.S. counsel, Jonathan Gardner of Kavinoky Cook LLP, at 716-332-5290 or jgardner@kavinokycook.com . Very truly yours, /s/ Darcy Daubaras Darcy Daubaras Chief Financial Officer Cc: Jonathan Gardner, Kavinoky Cook LLP Danielle Fahey, Kavinoky Cook LLP

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CORRESP
 1
 filename1.htm

 HIVE Digital Technologies Ltd.: CORRESP - Filed by newsfilecorp.com

 [HIVE LETTERHEAD]
 VIA EDGAR
 U.S. Securities and Exchange Commission
 Division of Corporation Finance
 Office of Crypto Assets
 100 F Street, N.E.
 Washington, D.C. 20549
 Attn:   David Irving
   Jason Niethamer
 Re:   HIVE Digital Technologies Ltd.
 Form 40-F for Fiscal Year Ended March 31, 2024
 File No. 001-40398
 Ladies and Gentlemen:
 HIVE Digital Technologies Ltd. (the " Company ") confirms receipt of your letter dated March 6, 2025 (the " Comment Letter ") concerning the above-referenced annual report on Form 40-F. The Company respectfully requests an extension and expects to respond to the comments in the Comment Letter on or before Friday, March 28, 2025
 If you have any questions or need anything further, please contact me at darcy@hivedigitaltech.com , or the Company's U.S. counsel, Jonathan Gardner of Kavinoky Cook LLP, at 716-332-5290 or jgardner@kavinokycook.com .
 Very truly yours,
 /s/ Darcy Daubaras   Darcy Daubaras
   Chief Financial Officer
 Cc:   Jonathan Gardner, Kavinoky Cook LLP
   Danielle Fahey, Kavinoky Cook LLP