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                              September 14, 2021

       Xianfeng Yang
       Chief Executive Officer
       BIT Mining Limited
       Units 813&815, Level 8, Core F, Cyberport 3
       100 Cyberport Road
       Hong Kong

                                                        Re: BIT Mining Limited
                                                            Amendment No. 1 to
Registration Statement on Form F-3
                                                            Filed September 1,
2021
                                                            File No. 333-258329

       Dear Mr. Yang:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 17, 2021 letter.

       Registration Statement on Form F-3 filed September 1, 2021

       Cover Page

   1.                                                   We note your response
to prior comment 1. Please revise the cover page to expressly state
                                                        that the legal and
operational risks associated with having operations in China may cause
                                                        the value of your
securities to significantly decline or to be worthless. In addition, please
                                                        include disclosure on
the cover page relating to how recent statements and regulatory
                                                        actions by China   s
government, such as those related to the use of variable interest
                                                        entities, may impact
the company   s ability to conduct its business, accept foreign
                                                        investments, or list on
a U.S. or other foreign exchange.
 Xianfeng Yang
BIT Mining Limited
September 14, 2021
Page 2
Our Risks and Challenges, page 7

2.    Please revise your prospectus summary and the corresponding risk factor
on page 13 to
      expressly acknowledge the risks that any actions by the Chinese
government to exert more
      oversight and control over offerings that are conducted overseas and/or
foreign investment
      in China-based issuers could significantly limit or completely hinder
your ability to offer
      or continue to offer securities to investors and cause the value of such
securities to
      significantly decline or be worthless. In addition, revise your
prospectus summary and the
      corresponding risk factor on page 17 to state that the Chinese government
may intervene
      or influence your operations at any time.
       Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or
Jeff Kauten,
Staff Attorney, at (202) 551-3447 with any other questions.



                                                           Sincerely,
FirstName LastNameXianfeng Yang
                                                           Division of
Corporation Finance
Comapany NameBIT Mining Limited
                                                           Office of Technology
September 14, 2021 Page 2
cc:       Ke Li, Esq.
FirstName LastName