0001193125-22-017711.txt : 20220228 0001193125-22-017711.hdr.sgml : 20220228 20220126075352 ACCESSION NUMBER: 0001193125-22-017711 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220126 FILER: 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: CORRESP BUSINESS ADDRESS: STREET 1: 1 VANDERBILT AVENUE STREET 2: FLOOR 54, SUITE C CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 914-370-8006 MAIL ADDRESS: STREET 1: 1 VANDERBILT AVENUE STREET 2: FLOOR 54, SUITE C CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: GOOD WORKS ACQUISITION CORP. DATE OF NAME CHANGE: 20200803 CORRESP 1 filename1.htm CORRESP

Cipher Mining Inc.

222 Purchase Street, Suite #290

Rye, New York 10580

+1 (914) 370-8006

January 26, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

 

Re:    Cipher Mining Inc. (the “Company”)
   Registration Statement on Form S-1 (File No. 333-262283)

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement on Form S-1 to 4:05 P.M., Eastern Time, on January 28, 2022 or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.

The Company requests that it be notified of such effectiveness by a telephone call to J. David Stewart of Latham & Watkins LLP at (405) 933-4988 and that such effectiveness also be confirmed in writing.

 

Very truly yours,
Cipher Mining Inc.
By:  

/s/ Tyler Page

  Name: Tyler Page
  Title: Chief Executive Officer

 

cc:    (via email)
   J. David Stewart, Latham & Watkins LLP
   Ryan Maierson, Latham & Watkins LLP