November 13,
2024

Paul Ciullo
Chief Financial Officer
Digihost Technology Inc.
18 King Street East Suite 902
Toronto, Ontario
Canada M5C 1C4

        Re: Digihost Technology Inc.
            Form 20-F for the Fiscal Year Ended December 31, 2023
            Response Letter dated August 30, 2024
            File No. 001-40527
Dear Paul Ciullo:

       We have reviewed your August 30, 2024 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our March 4,
2024 letter.

Form 20-F for the Fiscal Year Ended December 31, 2023
General

1.     In your comment letter responses 2, 8, 10 and 12 in your letter dated
December 22,
       2023 and 1 and 4 in your letter dated August 30, 2024, you agreed to
enhance certain
       disclosures in future filings. Based on review of your 20-F for the
period ending
       December 31, 2023 filed September 16, 2024, we are unable to find the
enhanced
       disclosures. Please confirm that you will revise your disclosures in
future filings as
       agreed.
Consolidated Statements of Comprehensive Income (Loss), page F-3

2.     We note that revenue includes amounts from (i) digital currency mining,
(ii)
       colocation services, (iii) sale of electricity, and (iv) sale of energy.
You present cost of
 November 13, 2024
Page 2

       digital currency mining and subtract that total amount from total
revenue to determine
       your gross profit (loss) for each period. Please respond to the
following:
           Tell us whether the cost of digital currency mining includes the
costs related to
           your revenues from colocation services, sale of electricity, and
sale of energy.
           If the related costs are included, tell us your consideration of
revising the
           presentation to clearly reflect the nature of the costs included.
           If the related costs are not included, tell us why the costs are not
included in your
           calculation of gross profit and explain how you considered IAS 1 in
your
           presentation of gross profit.
Consolidated Statements of Cash Flows, page F-4

3.     We note your response to prior comment 10 and are unable to agree.
Please revise to
       classify cash payments for and cash receipts from the purchase and sale
of intangibles
       and or digital assets as investing activities consistent with the
requirements of IAS
       7.16 (a) and (b).
Note 2. Material Accounting Policies
Revenue Recognition, page F-9

4.     We note that you received bitcoin from a mining operations agreement,
colocation
       services agreements and electricity sales agreements. Please address the
following
       with a view towards enhanced disclosures in future filings:
           Tell us where your mining operations agreement revenue is recognized
in your
           statements of comprehensive income.
           Provide us with a summary of your colocation service and electricity
sales
           agreements, including the rights and obligations of each party, and
tell us the
           related amounts recognized in your financial statements.
           Tell us how revenues recognized of $1.7m and $3 million from
colocation service
           and for electricity sales, respectively reconcile to the bitcoin
received of $.2
           million and $.5 million as disclosed in your digital asset
rollforward on page F-18.
           Tell us how amounts under the terms of the colocation service and
electricity sales
           agreement are determined and settled.
           We note you previously had lease and hosting agreements until
February 2023.
           Explain to us the differences in the services you now provide under
the mining
           operations agreement and colocation services and electricity sales
agreements
           compared to prior lease and hosting agreements.
Digital Currencies, page F-10

5.     In future filings please disclose the method used to compute gains and
losses (for
       example, first-in first-out).
Note 3. Digital currencies, page F-18

6.     We note your response to prior comment 7 and that as of June 27, 2024,
miner lease
       agreements in place expired with no plans for the parties to pursue new
agreements.
       Please address the following:
 November 13, 2024
Page 3

             You disclosed in a 6-K on March 5, 2024 that you had signed a
multi-year hosting
           agreement with one of the world   s leading manufacturers of digital
currency
           mining servers. Tell us if this agreement was an extension of
agreements and with
           parties in place during fiscal 2023.
             You disclosed in a 6-K on June 11, 2024, that you entered into a
           transformative profit-sharing agreement with a strategic partner,
whereby
           Digihost will receive 60% of the daily Bitcoin mining rewards earned
from the
           S21 Miners in exchange for providing the agreed upon capacity and
electrical
           infrastructure support. Tell us if this agreement is an extension of
agreements and
           with parties in place during fiscal 2023.

       Please contact Kate Tillan at 202-551-3604 or Michelle Miller at
202-551-3368 if you
have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Crypto
Assets