April 27, 2022
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Kathleen Krebs, Special Counsel
Mr. Joshua Shainess, Legal Branch Chief
Greenidge Generation Holdings Inc.
Registration Statement on Form S-1
File No. 333-264366
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 Companys 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 April 28, 2022, 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 Kristina Trauger of Shearman & Sterling LLP at (212) 848-4879 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|
cc: Kristina Trauger, Esq.
Shearman & Sterling LLP