October 5, 2021


Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Matthew Crispino, Staff Attorney


Jan Woo, Legal Branch Chief


Office of Technology



Greenidge Generation Holdings Inc.


Registration Statement on Form S-1


File No. 333-259678


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 4:00 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,
By:   /s/ Jeffrey E. Kirt
Name:   Jeffrey E. Kirt
Title:   Chief Executive Officer



Richard Alsop, Esq.

Kristina Trauger, Esq.

Shearman & Sterling LLP