SecProbe.io

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 June 25, 2025

Kenneth M. Silverman
Partner
Olshan Frome Wolosky LLP
Greenidge Generation Holdings Inc.
1325 Avenue of the Americas
New York, NY 10019

 Re: Greenidge Generation Holdings Inc.
 Schedule TO-I
 Filed June 17, 2025, amended June 20, 2025
 File No. 005-92880
Dear Kenneth M. Silverman:

 We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

 Please respond to these comments by providing the requested information
or advise us
as soon as possible when you will respond. If you do not believe our comments
apply to your
facts and circumstances, please tell us why in your response.

 After reviewing your response to these comments, we may have additional
comments.

Schedule TO-I filed June 20, 2025
Offer to Purchase - Cover Page, page i

1. We note your statement that you are conducting "separate offers." It is
unclear how
 your offer to purchase the subject securities for different types of
consideration
 (among other terms of the offer) can be considered separate offers.
Please advise or
 revise.
2. We note your disclosure on page iv that security holders must tender
their securities
 by 5:00 p.m. on July 2, 2025 to receive the Early Tender Premium. Given
that the
 offer expires on July 17, 2025 at 5:00 p.m., it does not appear that
there would be ten
 business days remaining in the offer after a change in the consideration
offer as
 required by Rule 14e-1(b). Please revise.
 June 25, 2025
Page 2
Offer to Purchase - Summary Term Sheet, page 1

3. We note your question and answer at the bottom of page 3 indicating that
payment for
 tendered securities may be made no later than seven business days after
the expiration
 date. Rule 14e-1(c) requires payment to be made promptly after
expiration of the
 offer. We do not believe the timing of your payment conforms to the
requirements of
 the rule. Please revise.
Offer to Purchase - Terms of the Tender/Exchange Offer, page 41

4. We note your disclosure in the last paragraph of page 41 relating to the
acceptance of
 securities tendered prior to the Early Tender Date; please tell us, with
a view toward
 revised disclosure, what are the "certain adjustments" referenced in
your disclosure.
Offer to Purchase - Amendment; Extension, page 43

5. With a view toward revised disclosure, please explain to us the meaning
of the last
 sentence of the first paragraph of this section. Please refer to Rule
14e-1.
Offer to Purchase - Conditions of the Tender/Exchange Offer, page 52

6. Refer to the first paragraph of this section. We note the disclosure
that you may assert
 a condition regardless of the circumstances... A tender offer may
be conditioned on
 a variety of events and circumstances, provided that they are not within
the direct or
 indirect control of the bidder, and are drafted with sufficient
specificity to allow for
 objective verification that the conditions have been satisfied. With
this in mind, revise
 the referenced language to clarify that your actions or inactions may
not trigger a
 condition.
7. Refer to the disclosure in the last paragraph of this section relating
to your failure
 to exercise any of the rights described in this section. This language
indicates that
 once an offer condition is triggered, you may assert it at any time and
from time to
 time before the expiration date. Note that when a condition is triggered
and you
 decide to proceed with the offer anyway, we believe that this
constitutes a waiver of
 the triggered condition(s). Depending on the materiality of the waived
condition and
 the number of days remaining in the offer, you may be required to extend
the offer
 and recirculate new disclosure to security holders. You may not, as this
language
 seems to imply, simply fail to assert a triggered offer condition and
thus effectively
 waive it without officially doing so. Please confirm your
 understanding supplementally.
 June 25, 2025
Page 3

 We remind you that the filing persons are responsible for the accuracy
and adequacy
of their disclosures, notwithstanding any review, comments, action or absence
of action by
the staff.

 Please direct any questions to Daniel Duchovny at 202-551-3619.

 Sincerely,

 Division of
Corporation Finance
 Office of Mergers &
Acquisitions
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