United States securities and exchange commission logo April 6, 2022 James Manning Chief Executive Officer Mawson Infrastructure Group Inc. Level 5, 97 Pacific Highway North Sydney NSW Australia 2060 Re: Mawson Infrastructure Group Inc. Registration Statement on Form S-3 Filed April 1, 2022 File No. 333-264062 Dear Mr. Manning: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 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: Chad R. Ensz