United States securities and exchange commission logo

                 September 24, 2021

       Jeffrey E. Kirt
       Chief Executive Officer
       Greenidge Generation Holdings Inc.
       590 Plant Road
       Dresden, NY 14441

                                                        Re: Greenidge
Generation Holdings Inc.
Statement on Form S-1
                                                            Filed September 21,
                                                            File No. 333-259678

       Dear Mr. Kirt:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Matthew Crispino, Staff Attorney, at (202)
551-3456 or Jan Woo,
       Legal Branch Chief, at (202) 551-3453 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Christopher M.