SecProbe.io

November 7, 2024
Michel Amar
Chief Executive Officer
Digihost Technology Inc.
110 Yonge Street, Suite 1601
Toronto, Ontario, M5C 1T4
Re:Digihost Technology Inc.
Registration Statement on Form F-1
Filed October 30, 2024
File No. 333-282906
Dear Michel Amar:
            We have conducted a limited review of your registration statement and have the
following comment.
            Please respond to this letter by amending your registration statement and/or providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Form F-1 filed October 30, 2024
General
1.Please confirm your understanding that we will not be in a position to declare your
Form F-1 effective until all outstanding comments regarding your Form 20-F for the
fiscal year ended December 31, 2023 have been resolved. In addition, to the extent
that any comments related to our review of your Form 20-F apply to disclosure in the
Form F-1, please make corresponding revisions to all affected disclosure.

            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.

November 7, 2024
Page 2
            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact David Gessert at 202-551-2326 or Irene Paik at 202-551-6553 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc:Mark D. Wood