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                             October 26, 2021

       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. 2 to
Registration Statement on Form F-3
                                                            Filed September 17,
2021
                                                            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. 2 to Registration Statement on Form F-3

       Cover Page

   1.                                                   Please expand your
disclosure on the prospectus cover page to provide a description of
                                                        how cash is transferred
through your organization and state whether any transfers,
                                                        dividends, or
distributions have been made to date. Similarly, please expand your
                                                        disclosure in the
prospectus summary to provide a clear description of how cash is
                                                        transferred through
your organization. Quantify any cash flows and transfers of other
                                                        assets by type that
have occurred between you and your subsidiaries, and the direction of
                                                        the transfer. Quantify
any dividends or distributions that a subsidiary has made to you and
                                                        which entity made such
transfer, and their tax consequences. Similarly quantify dividends
                                                        or distributions made
to U.S. investors, the source, and their tax consequences. Your
 Xianfeng Yang
BIT Mining Limited
October 26, 2021
Page 2
      disclosure should make clear if no transfers, dividends, or distributions
have been made to
      date. Describe any restrictions on foreign exchange and your ability to
transfer cash
      between entities, across borders, and to U.S. investors. Describe any
restrictions and
      limitations on your ability to distribute earnings from your businesses
to the parent
      company and U.S. investors.
       Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or
Jeff Kauten, Staff
Attorney, at (202) 551-3447 with any questions.



                                                           Sincerely,
FirstName LastNameXianfeng Yang
                                                           Division of
Corporation Finance
Comapany NameBIT Mining Limited
                                                           Office of Technology
October 26, 2021 Page 2
cc:       Ke Li, Esq.
FirstName LastName