SEC Comment Letter 0000000000-23-005022 to Stronghold Digital Mining, Inc. (SDIG) (CIK 0001856028)
Stronghold Digital Mining, Inc. (SDIG) (CIK 0001856028)
Date: May 11, 2023 · CIK: 0001856028 · Accession: 0000000000-23-005022
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File numbers found in text: 333-271671
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United States securities and exchange commission logo
May 11, 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 May 5, 2023
File No. 333-271671
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets