Exhibit 16.1

Armanino LLP
15950 N. Dallas Parkway
Suite 600
Dallas, TX 75248-6685
972 661 1843 main
armaninoLLP.com

May 12, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Greenidge Generation Holdings Inc. included under Item 4.01(a) of its Form 8-K dated May 12, 2023, and we agree with the statements concerning our Firm made therein. We are not in a position to agree or disagree with other statements made in Item 4.01(b).

Very truly yours,

/s/ ArmaninoLLP

ArmaninoLLP