SEC Comment Letter 0000000000-23-003646 to Stronghold Digital Mining, Inc. (SDIG) (CIK 0001856028)
Stronghold Digital Mining, Inc. (SDIG) (CIK 0001856028)
Date: April 12, 2023 · CIK: 0001856028 · Accession: 0000000000-23-003646
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File numbers found in text: 333-271151
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United States securities and exchange commission logo
April 12, 2023
Gregory A. Beard
Chief Executive Officer
Stronghold Digital Mining, Inc.
595 Madison Avenue, 28th Floor
New York, NY 10022
Re:Stronghold Digital Mining, Inc.
Registration Statement on Form S-3
Filed April 5, 2023
File No. 333-271151
Dear Gregory A. Beard:
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: Daniel LeBey