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SEC Comment Letter 0000000000-23-012791 to BIT ORIGIN Ltd (BTOG) (CIK 0001735556) (BTOG)

BIT ORIGIN Ltd (BTOG) (CIK 0001735556)
Date: Nov. 22, 2023 · CIK: 0001735556 · Accession: 0000000000-23-012791

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-275602

Date
November 22, 2023
Author
Lucas Wang
Form
UPLOAD
Company
BIT ORIGIN Ltd (BTOG) (CIK 0001735556)

Letter

United States securities and exchange commission logo November 22, 2023 Lucas Wang Chairman of the Board and Chief Executive Officer Bit Origin Ltd 27F, Samsung Hub 3 Church Street Singapore 049483 Re:Bit Origin Ltd Registration Statement on Form F-3 Filed November 16, 2023 File No. 333-275602 Dear Lucas Wang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Mengyi Ye

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United States securities and exchange commission logo
November 22, 2023
Lucas Wang
Chairman of the Board and Chief Executive Officer
Bit Origin Ltd
27F, Samsung Hub
3 Church Street Singapore 049483
Re:Bit Origin Ltd
Registration Statement on Form F-3
Filed November 16, 2023
File No. 333-275602
Dear Lucas Wang:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc:       Mengyi Ye