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                              March 30, 2022

       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. 7 to
Registration Statement on Form F-3
                                                            Filed January 25,
2022
                                                            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.

       Amendment No. 7 to Registration Statement on Form S-3

       Cover Page

   1.                                                   Clearly disclose how
you will refer to the holding company and subsidiaries when
                                                        providing the
disclosure throughout the document so that it is clear to investors which
                                                        entity the disclosure
is referencing and which subsidiaries or entities are conducting the
                                                        business operations.
Disclose clearly the entity (including the domicile) in which investors
                                                        are purchasing an
interest.
   2.                                                   Please disclose whether
you have cash management policies and procedures that dictate
                                                        how funds are
transferred, and if so, describe these policies and procedures. Please
                                                        include corresponding
disclosure in the prospectus summary.
 Xianfeng Yang
BIT Mining Limited
March 30, 2022
Page 2
Our Company, page 5

3.       Disclose clearly that the company uses a holding company structure and
what that entails,
         and provide early in the summary a diagram of the company   s
corporate structure,
         identifying the person or entity that owns the equity in each depicted
entity. Identify
         clearly the entity in which investors are purchasing their interest
and the entity(ies) in
         which the company   s operations are conducted.
4.       We note your statement that you believe you have obtained the business
licenses and
         permits required for your remaining non-revenue generating operations
in the PRC.
         Please disclose each permission or approval that you or your
subsidiaries are required to
         obtain from Chinese authorities to operate your business and to offer
the securities being
         registered to foreign investors. Please also describe the consequences
to you and your
         investors if you or your subsidiaries: (i) do not receive or maintain
such permissions or
         approvals, (ii) inadvertently conclude that such permissions or
approvals are not required,
         or (iii) applicable laws, regulations, or interpretations change and
you are required to
         obtain such permissions or approvals in the future.
Our Risks and Challenges, page 7

5.       For each risk applicable to China-based companies, please provide a
cross-reference to the
         section of the risk factors related to being a China-based issuer.
Risk Factors, page 11

6.       We note that one or more of your officers or directors are located in
China. Please revise
         to include risk factor disclosure to address the difficulty of
bringing actions against these
         individuals and enforcing judgments against them and include a
cross-reference to the
         enforcement of civil liabilities section.
Our ADSs could still be delisted from a U.S. exchange..., page 18

7.     Please update your disclosure to reflect that, pursuant to the HFCAA,
the PCAOB has
FirstName LastNameXianfeng Yang
       issued its report notifying the Commission of its determination that it
is unable to inspect
Comapany    NameBITcompletely
       or investigate  Mining Limited
                                  accounting firms headquartered in mainland
China or Hong
March Kong.
       30, 2022 Page 2
FirstName LastName
 Xianfeng Yang
FirstName
BIT MiningLastNameXianfeng Yang
            Limited
Comapany
March      NameBIT Mining Limited
       30, 2022
March3 30, 2022 Page 3
Page
FirstName LastName
        You may contact Jeff Kauten, Staff Attorney, at (202) 551-3447, or in
his absence, Josh
Shainess, Legal Branch Chief, at (202) 551-7951, with any questions. If you
require further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:      Ke Li, Esq.