October 4, 2021
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Matthew Crispino, Staff Attorney
Jan Woo, Legal Branch Chief
Office of Technology
|RE:||Greenidge Generation Holdings Inc.|
|Registration Statement on Form S-1|
|File No. 333-259637|
|Request for Acceleration|
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Securities Act), Greenidge Generation Holdings Inc. (the Company) hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 (the Registration Statement) be accelerated by the Securities and Exchange Commission so that the Registration Statement, as then amended, will be declared effective under the Securities Act at 2:00 p.m. Eastern Daylight Time on October 6, 2021, or as soon thereafter as is practicable, or such other time as the Company or its outside counsel, Shearman & Sterling LLP, may request by telephone that such Registration Statement be declared effective.
We request that we be notified of such effectiveness by a telephone call to Richard Alsop of Shearman & Sterling LLP at (212) 848-7333 and that such effectiveness also be confirmed in writing.
|Very truly yours,|
|Name:||Jeffrey E. Kirt|
|Title:||Chief Executive Officer|
cc: Richard Alsop, Esq.
Kristina Trauger, Esq.
Shearman & Sterling LLP