August 9, 2021
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Kathleen Krebs, Special Counsel
Jan Woo, Legal Branch Chief
Office of Technology
Greenidge Generation Holdings Inc.
Registration Statement on Form S-4
File No. 333-255741
Dear Ms. Krebs:
Reference is made to the Registration Statement on Form S-4 (File No. 333-255741) (the Registration Statement) filed by Greenidge Generation Holdings Inc. (Greenidge) with the U.S. Securities and Exchange Commission on May 4, 2021, as amended.
Greenidge hereby requests that the Registration Statement be declared effective at 4:00 p.m. Eastern Time on August 10, 2021, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.
If you have any questions concerning this letter, or if you require any additional information, please contact Christopher M. Zochowski at (202) 508-8010. Please notify Mr. Zochowski when this request for acceleration of effectiveness of the Registration Statement has been granted.
|Very truly yours,|
|/s/ Jeffrey E. Kirt|
Jeffrey E. Kirt
Chief Executive Officer
Christopher M. Zochowski Shearman & Sterling LLP
Cody L. Wright Shearman & Sterling LLP
David Ingles Pillsbury Winthrop Shaw Pittman LLP