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                 September 29, 2020

       Zachary K. Bradford
       President and CEO
       CleanSpark, Inc.
       1185 S. 1800 West, Suite 3
       Woods Cross, Utah 84087

                                                        Re: CleanSpark, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 23,
2020
                                                            File No. 333-248975

       Dear Mr. Bradford:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Timothy S. Levenberg, Special Counsel, at (202)
551-3707 with any
       questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Christopher L. Tinen,
Esq.