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                           December 1, 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. 3 to
Registration Statement on Form F-3
                                                            Filed November 5,
2021
                                                            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. 3 to Registration Statement on Form F-3

       Prospectus Summary
       Recent Regulatory Development, page 7

   1.                                                   We note your disclosure
that your ADSs may be delisted under the Holding Foreign
                                                        Companies Accountable
Act. Please clarify that they may also be prohibited from being
                                                        traded on an
over-the-counter market.
 Xianfeng Yang
FirstName
BIT MiningLastNameXianfeng Yang
            Limited
Comapany1,
December  NameBIT
             2021 Mining Limited
December
Page 2    1, 2021 Page 2
FirstName LastName
Risk Factors
Our ADSs may be delisted under the HFCA Act..., page 17

2.       We note your disclosure regarding the potential consequences to
investors if your ADSs
         are delisted from a securities exchange. Please include a discussion
of the potential for
         your securities to be prohibited from trading on an over-the-counter
market under the
         Holding Foreign Companies Accountable Act and the consequences to
investors.
       Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or
Jeff Kauten,
Staff Attorney, at (202) 551-3447 with any questions.



                                                              Sincerely,

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