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SEC Comment Letter 0000000000-24-004565 to Greenidge Generation Holdings Inc. (GREE)

Greenidge Generation Holdings Inc.
Date: April 24, 2024 · CIK: 0001844971 · Accession: 0000000000-24-004565

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-40808

Date
April 24, 2024
Author
Christian Mulvihill
Form
UPLOAD
Company
Greenidge Generation Holdings Inc.

Letter

United States securities and exchange commission logo April 24, 2024 Christian Mulvihill Chief Financial Officer Greenidge Generation Holdings Inc. 135 Rennell Drive, 3rd Floor Fairfield, CT 06890 Re:Greenidge Generation Holdings Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-40808 Dear Christian Mulvihill: 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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United States securities and exchange commission logo
April 24, 2024
Christian Mulvihill
Chief Financial Officer
Greenidge Generation Holdings Inc.
135 Rennell Drive, 3rd Floor
Fairfield, CT 06890
Re:Greenidge Generation Holdings Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-40808
Dear Christian Mulvihill:
            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