0000000000-22-000047.txt : 20220223 0000000000-22-000047.hdr.sgml : 20220223 20220104093003 ACCESSION NUMBER: 0000000000-22-000047 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220104 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Bit Digital, Inc CENTRAL INDEX KEY: 0001710350 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 33 IRVING PLACE CITY: NEW YORK STATE: NY ZIP: 10003 BUSINESS PHONE: 1-347-328-3680 MAIL ADDRESS: STREET 1: 33 IRVING PLACE CITY: NEW YORK STATE: NY ZIP: 10003 FORMER COMPANY: FORMER CONFORMED NAME: Golden Bull Ltd DATE OF NAME CHANGE: 20170626 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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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. Unless we note otherwise, our references to prior comments are to comments in our December 1, 2021 letter. Amendment No. 3 to Registration Statement on Form F-3 General 1. Please update your disclosure to reflect that the Commission adopted rules to implement the HFCAA and that, pursuant to the HFCAA, the PCAOB has issued its report notifying the Commission of its determination that it is unable to inspect or investigate completely accounting firms headquartered in mainland China or Hong Kong. In addition, please revise your cover page, summary section and risk factors section to disclose whether your auditor is subject to the determinations announced by the PCAOB on December 16, 2021 and whether and how the HFCAA and related regulations will affect your company. Bryan Bullett Bit Digital, Inc January 4, 2022 Page 2 Risk Factors, page 13 2. We note your disclosure regarding your Hong Kong subsidiaries. Please revise your risk factors section to disclose the risks related to your business operations in Hong Kong, including a discussion of the impact if certain PRC laws and regulations were to become applicable in Hong Kong and the risk that the subsidiaries could become subject to the direct oversight of the PRC government at any time due to changes in laws or other unforeseeable reasons, as well as recent policy pronouncements by the PRC government regarding business activities of US-listed Chinese businesses. Please also add a summary of these risks to your cover page. Please contact Tonya K. Aldave at (202) 551-3601 or Sonia Bednarowski at (202) 551- 3666 with any questions. Sincerely, FirstName LastNameBryan Bullett Division of Corporation Finance Comapany NameBit Digital, Inc Office of Finance January 4, 2022 Page 2 cc: Elliot H. Lutzker, Esq. FirstName LastName