United States securities and exchange commission logo

                 April 26, 2022

       Jeffrey E. Kirt
       Chief Executive Officer
       Greenidge Generation Holdings Inc.
       135 Rennell Drive,
       3rd Floor
       Fairfield, CT 06890

                                                        Re: Greenidge
Generation Holdings Inc.
Statement on Form S-1
                                                            Filed April 19,
                                                            File No. 333-264366

       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 Kathleen Krebs, Special Counsel, at 202-551-3350
or Joshua Shainess,
       Legal Branch Chief, at 202-551-7951 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Kristina Trauger, Esq.