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                              January 31, 2022

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

                                                        Re: Bit Digital, Inc.
                                                            Amendment No. 6 to
                                                            Registration
Statement on Form F-3
                                                            Filed January 24,
2022
                                                            File No. 333-258330

       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
January 4, 2022 letter.

       Amendment No. 6 to Registration Statement on Form F-3

       Prospectus Summary
       Custodian Accounts, page 7

   1.                                                   Please remove your
reference to stablecoins in the first paragraph of this section, and
                                                        disclose the specific
stablecoins, if any, you hold or intend to hold.
       Risk Factors, page 13

   2.                                                   We note that you added
the following statement: "[r]ecent statements and regulatory
                                                        actions by China   s
government, such as those related to the use of variable interest entities
                                                        (VIEs) and ban on
digital asset transactions and data security or anti-monopoly concerns,
 Bryan Bullett
Bit Digital, Inc.
January 31, 2022
Page 2
      may have an adverse effect on the Company in view of its prior
operations, but are not
      expected to result in an adverse impact on our corporate structure going
forward or have a
      material change in our operations and/or the value of our securities or
significantly limit
      or completely hinder our ability to offer or continue to offer securities
to investors or
      cause the value of such securities to significantly decline or be
worthless." In addition,
      you removed the following statement: "[t]hese risks and others could
result in a material
      change in the value of our securities and/or significantly limit or
completely hinder our
      ability to offer or continue to offer our securities to investors and
cause the value of such
      securities to significantly decline or be worthless." Please revise this
paragraph to remove
      the first statement because it appears to be a disclaimer not appropriate
for an introduction
      to the risk factors section. In addition, replace the second statement
because you continue
      to have subsidiaries in Hong Kong.
      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 31, 2022 Page 2
cc:       Elliot H. Lutzker, Esq.
FirstName LastName