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                             January 4, 2022

       Bryan Bullett
       Chief Executive Officer
       Bit Digital, Inc
       33 Irving Place
       New York, NY 10003

                                                        Re: Bit Digital, Inc
                                                            Amendment No. 3 to
                                                            Registration
Statement on Form F-3
                                                            Filed December 2,
2021
                                                            File No. 333-260241

       Dear Mr. Bullett:

             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
December 1, 2021 letter.

       Amendment No. 3 to Registration Statement on Form F-3

       General

   1.                                                   Please update your
disclosure to reflect that the Commission adopted rules to implement
                                                        the HFCAA and that,
pursuant to the HFCAA, the PCAOB has issued its report notifying
                                                        the Commission of its
determination that it is unable to inspect or investigate completely
                                                        accounting firms
headquartered in mainland China or Hong Kong. In addition, please
                                                        revise your cover page,
summary section and risk factors section to disclose whether your
                                                        auditor is subject to
the determinations announced by the PCAOB on December 16, 2021
                                                        and whether and how the
HFCAA and related regulations will affect your company.
 Bryan Bullett
Bit Digital, Inc
January 4, 2022
Page 2
Risk Factors, page 13

2.     We note your disclosure regarding your Hong Kong subsidiaries. Please
revise your risk
       factors section to disclose the risks related to your business
operations in Hong Kong,
       including a discussion of the impact if certain PRC laws and regulations
were to become
       applicable in Hong Kong and the risk that the subsidiaries could become
subject to the
       direct oversight of the PRC government at any time due to changes in
laws or other
       unforeseeable reasons, as well as recent policy pronouncements by the
PRC government
       regarding business activities of US-listed Chinese businesses. Please
also add a summary
       of these risks to your cover page.
      Please contact Tonya K. Aldave at (202) 551-3601 or Sonia Bednarowski at
(202) 551-
3666 with any questions.



                                                           Sincerely,
FirstName LastNameBryan Bullett
                                                           Division of
Corporation Finance
Comapany NameBit Digital, Inc
                                                           Office of Finance
January 4, 2022 Page 2
cc:       Elliot H. Lutzker, Esq.
FirstName LastName