September 10, 2021
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Kathleen Krebs, Special Counsel |
Jan Woo, Legal Branch Chief
Office of Technology
| Re: | Greenidge Generation Holdings Inc. |
Registration Statement on Form S-1
File No. 333-259247
Dear Ms. Krebs:
Reference is made to the Registration Statement on Form S-1 (File No. 333-259247) (the “Registration Statement”) filed by Greenidge Generation Holdings Inc. (“Greenidge”) with the U.S. Securities and Exchange Commission (the “Commission”) on September 1, 2021.
Greenidge hereby requests that the Registration Statement be declared effective at 4:00 p.m. Eastern Time on September 14, 2021, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.
If you have any questions concerning this letter, or if you require any additional information, please contact Christopher M. Zochowski at (202) 508-8010. Please notify Mr. Zochowski when this request for acceleration of effectiveness of the Registration Statement has been granted.
*****
| Very truly yours, |
| /s/ Jeffrey E. Kirt |
| Jeffrey E. Kirt |
| Chief Executive Officer |
| cc: | Christopher M. Zochowski – Shearman & Sterling LLP |
Alan Bickerstaff – Shearman & Sterling LLP
David Ingles – Pillsbury Winthrop Shaw Pittman LLP