599 Lexington Avenue

New York, NY 10022-6069

+1.212.848.4000

VIA EDGAR

August 6, 2021

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of our client, Greenidge Generation Holdings Inc. (“Greenidge”), we are writing in response to comments from the staff (the “Staff”) of the Division of Corporate Finance of the United States Securities and Exchange Commission (the “SEC”), set forth in its letter dated August 3, 2021 (the “Third Comment Letter”), relating to Greenidge’s Registration Statement on Form S-4 (File No. 333-255741) filed with the SEC on May 4, 2021, as amended by Amendment No. 1 to the Registration Statement filed with the SEC on June 25, 2021 and Amendment No. 2 to the Registration Statement filed with the SEC on July 16, 2021 (the “Registration Statement”). Greenidge has filed today via EDGAR Amendment No. 3 to the Registration Statement (“Amendment No. 3”).

To facilitate your review of Greenidge’s responses, we have set forth below in italics each comment of the Staff in the Second Comment Letter, followed immediately by Greenidge’s response thereto. References in the responses to page numbers are to pages of Amendment No. 3, unless otherwise indicated. Capitalized terms used but not defined herein have the meanings given to such terms in Amendment No. 3.

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Amendment No. 2 to Form S-4

Support Projections, Page 88

Response: In response to the Staff’s comment, the disclosure on page 88 of Amendment No. 3 has been revised to discuss the extent to which the assumptions do not reflect historical trends experienced by Support and why these assumptions were made.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Comparison of Quarters Ended March 31, 2021 and 2020, page 135

Response: In response to the Staff’s comment, Greenidge has revised the disclosure on pages 136, 137, F-20 and F-41 of Amendment No. 3 to include the percent of revenue during its reported periods from any particular pool operator customer where significant concentrations exist. Additionally, Greenidge has revised its financial statement footnotes to disclose the total revenue from each customer that provided 10% or more of its revenues for each period presented, as applicable.

Key Metrics and Non-GAAP Financial Measures, page 139

Response: In response to the Staff’s comment, the disclosure on pages 139 and 140 of Amendment No. 3 has been revised to replace the disclosure on variable cash costs per MWh for power and mining with a disclosure on cost of revenues (exclusive of depreciation and amortization) per MWh for cryptocurrency mining and power and capacity. The figures in such revised disclosure now all derive from GAAP metrics, with both revenue and cost of revenue (excluding depreciation and amortization) coming from the face of the income statement.

Condensed Consolidated Statements of Operations (Unaudited), page F-25

Response: In response to the Staff’s comment, Greenidge has removed its presentation of earnings per share for the March 31, 2020 quarter on page F-25 of Amendment No. 3 and has revised footnote 2 on page F-32 and footnote 10 on page F-40 of Amendment No. 3 to disclose the weighted average method used to determine earnings per share for the period in which the reorganization occurred. In addition, Greenidge has made conforming changes to the Statement of Operations Data on page 24 of Amendment No. 3, the pro forma financial statements on page 27 of Amendment No. 3, footnote (1) on page 30 of Amendment No. 3 and the Equivalent and Comparative Per Share Information on page 31 of Amendment No. 3 to account for the foregoing.

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Note 14. Subsequent Events, page F-41

Response: In response to the Staff’s comment, Grenidge has revised the disclosure on pages 11, 44, 120, 126, 129 and 134 of Amendment No. 3 to note that Greenidge has not yet executed a binding lease for the Spartanburg facility, no major terms have been agreed to between the parties, no commitment with respect thereto has arisen and there can be no assurance that a satisfactory agreement can be reached.

General

Response: In response to the Staff’s comment, Greenidge has revised the disclosure on pages 43 and 169 of Amendment No. 3 to include the material terms of the exclusive forum provisions and highlight that Support’s governing documents do not contain any exclusive forum provisions. Additionally, Greenidge has revised the disclosure on page 43 of Amendment No. 3 to provide an additional risk factor describing the risk and other impacts to Greenidge’s stockholders (which includes Support’s stockholders following consummation of the Merger).

Response: In response to the Staff’s comment, Greenidge has revised its disclosure on page 169 of Amendment No. 3 to provide that the Delaware exclusive forum provision does not apply to actions arising under the Exchange Act or the Securities Act, to state that there are uncertainties as to whether a court would enforce the federal exclusive forum provision with respect to the Securities Act and to note that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder.

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We thank the Staff in advance for its consideration of this letter and hope the Staff finds that the foregoing answers are responsive to its comments. If you should have any questions or further comments with respect to this letter, the Registration Statement or Amendment No. 3, please do not hesitate to contact me at (202) 508-8010.

Yours very truly,

Christopher M. Zochowski

Partner

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