SEC Comment Letter 0000000000-25-000127 to Bitfarms Ltd (BITF) (CIK 0001812477) (BITF)

Bitfarms Ltd (BITF) (CIK 0001812477)
Date: Jan. 6, 2025 · CIK: 0001812477 · Accession: 0000000000-25-000127

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AI Filing Summary & Sentiment

File numbers found in text: 001-40370

Date

January 6, 2025

Author

Not clearly detected

Form

UPLOAD

Company

Bitfarms Ltd (BITF) (CIK 0001812477)

Letter

January 6, 2025 Jeffrey Lucas Chief Financial Officer Bitfarms Ltd. 110 Yonge Street Suite 1601 Toronto, Ontario Canada M5C 1T4 Re:Bitfarms Ltd. Form 40-F for the Fiscal Year Ended December 31, 2023 Form 40-F for the Fiscal Year Ended December 31, 2022 File No. 001-40370 Dear Jeffrey Lucas: We have completed our review of your filings. 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 Crypto Assets

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January 6, 2025
Jeffrey Lucas
Chief Financial Officer
Bitfarms Ltd.
110 Yonge Street
Suite 1601
Toronto, Ontario
Canada M5C 1T4
Re:Bitfarms Ltd.
Form 40-F for the Fiscal Year Ended December 31, 2023
Form 40-F for the Fiscal Year Ended December 31, 2022
File No. 001-40370
Dear Jeffrey Lucas:
            We have completed our review of your filings. 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 Crypto Assets

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