October 7, 2021
Via EDGAR
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. 333-259678 | ||
| Request for Acceleration |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on October 6, 2021, in which we requested that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Daylight Time on October 7, 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 are no longer requesting that such Registration Statement be declared effective at such time and hereby formally withdraw our request for acceleration of the effective date to such time.
If you have any questions regarding this request, please call Richard Alsop of Shearman & Sterling LLP at (212) 848-7333.
| Very truly yours, | ||
| By: | /s/ Jeffrey E. Kirt | |
| Name: | Jeffrey E. Kirt | |
| Title: | Chief Executive Officer | |
| cc: | Richard Alsop, Esq. |
Kristina Trauger, Esq.
Shearman & Sterling LLP