0000000000-21-009080.txt : 20210831 0000000000-21-009080.hdr.sgml : 20210831 20210722173008 ACCESSION NUMBER: 0000000000-21-009080 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210722 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Cipher Mining Inc. CENTRAL INDEX KEY: 0001819989 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 851614529 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4265 SAN FELIPE STREET 2: SUITE 603 CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: (713) 468-2717 MAIL ADDRESS: STREET 1: 4265 SAN FELIPE STREET 2: SUITE 603 CITY: HOUSTON STATE: TX ZIP: 77027 FORMER COMPANY: FORMER CONFORMED NAME: GOOD WORKS ACQUISITION CORP. 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Amendment No. 2 to Registration Statement on Form S-4 Filed July 9, 2021 File No. 333-256115 Dear Mr. Grossman: 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. Form S-4/A filed July 9, 2021 Prospectus Cover Page, page i 1. Prominently caution investors that although the Company's Sponsor, Bitfury, has extensive resources and experience in cryptomining, its business and financial resources are completely independent of the Company, a start-up endeavor with no prior operating history. You may contact Claire DeLabar, Senior Staff Accountant, at (202) 551-3349 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or Larry Spirgel, Office Chief, at (202) 551-3815 with any other questions. Cary Grossman GOOD WORKS ACQUISITION CORP. July 22, 2021 Page 2 FirstName LastNameCary Grossman Sincerely, Comapany NameGOOD WORKS ACQUISITION CORP. Division of Corporation Finance July 22, 2021 Page 2 Office of Technology FirstName LastName