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                            April 18, 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. 8 to
Registration Statement on Form F-3
                                                            Filed April 8, 2022
                                                            File No. 333-258329

       Dear Mr. Yang:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, 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 comment applies 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 this comment, we may have additional comments.

       Amendment No. 8 to Registration Statement on Form S-3

       Cover Page

   1.                                                   Please revise your
disclosure that you do not have revenue-generating operations in China
                                                        to clarify that you
have been growing your operations in Hong Kong and that you have
                                                        cryptocurrency mining
data centers in Hong Kong. Also, revise your disclosure on page 1
                                                        to remove the exclusion
of Taiwan, Hong Kong and Macau from the definition of the PRC
                                                        and China.
 Xianfeng Yang
FirstName
BIT MiningLastNameXianfeng  Yang
             Limited
Comapany
April       NameBIT Mining Limited
       18, 2022
April 218, 2022 Page 2
Page
FirstName LastName
        You may contact Jeff Kauten, Staff Attorney, at (202) 551-3447, or in
his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, 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.