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                 September 27, 2022

       Jeffrey 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-3
                                                            Filed September 19,
                                                            File No. 333-267506

       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 Kyle Wiley, Staff Attorney, at 202-344-5791 or
Jan Woo, Legal Branch
       Chief, at 202-551-3453 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Taylor Landry