<SEC-DOCUMENT>0001140361-24-008179.txt : 20240215
<SEC-HEADER>0001140361-24-008179.hdr.sgml : 20240215
<ACCEPTANCE-DATETIME>20240215160702
ACCESSION NUMBER:		0001140361-24-008179
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Iris Energy Ltd
		CENTRAL INDEX KEY:			0001878848
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		ORGANIZATION NAME:           	09 Crypto Assets
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			C3
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-267568
		FILM NUMBER:		24643833

	BUSINESS ADDRESS:	
		STREET 1:		LEVEL 12, 44 MARKET STREET
		CITY:			SYDNEY
		STATE:			C3
		ZIP:			NSW 2000
		BUSINESS PHONE:		212-906-1200

	MAIL ADDRESS:	
		STREET 1:		LEVEL 12, 44 MARKET STREET
		CITY:			SYDNEY
		STATE:			C3
		ZIP:			NSW 2000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Iris Energy Pty Ltd
		DATE OF NAME CHANGE:	20210817
</SEC-HEADER>
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<TYPE>RW
<SEQUENCE>1
<FILENAME>ny20021797x2_rw.htm
<DESCRIPTION>RW
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      <div style="text-align: left;">February 15, 2024</div>
      <div><br>
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      <div style="text-align: left; font-weight: bold;"><u>VIA EDGAR</u></div>
      <div><br>
      </div>
      <div style="text-align: left;">U.S. Securities and Exchange Commission</div>
      <div style="text-align: left;">Division of Corporation Finance</div>
      <div style="text-align: left;">100 F Street N.E.</div>
      <div style="text-align: left;">Washington, D.C. 20549</div>
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      <div style="text-align: left;">Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Iris Energy Limited</div>
      <div style="text-align: left; text-indent: 36pt;">Request to Withdraw Registration Statement on Form F-3</div>
      <div style="text-align: left; text-indent: 36pt;">Registration No. 333-267568</div>
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      <div style="text-align: left;">Ladies and Gentlemen:</div>
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      </div>
      <div style="text-align: left; text-indent: 36pt;">Iris Energy Limited (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;) respectfully requests, pursuant to Rule 477(a) under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Act</font>&#8221;), the immediate withdrawal of its Registration Statement on Form F-3 (Registration No. 333-267568), initially filed with the Securities and Exchange Commission (the &#8220;<font style="font-weight: bold;">Commission</font>&#8221;) on
        September 23, 2022 on Form F-1, together with all exhibits and amendments thereto (collectively, the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;).</div>
      <div><br>
      </div>
      <div style="text-align: left; text-indent: 36pt;">The Registration Statement related to the registration of 25,000,000 ordinary shares (the &#8220;<font style="font-weight: bold;">Shares</font>&#8221;) that the Company may issue from time to time to B. Riley
        Principal Capital II, LLC (&#8220;<font style="font-weight: bold;">B. Riley</font>&#8221;), pursuant to an ordinary shares purchase agreement dated September 23, 2022 by and between the Company and B. Riley (the &#8220;<font style="font-weight: bold;">Purchase
          Agreement</font>&#8221;). The Company is requesting withdrawal of the Registration Statement because the Company and B. Riley have terminated, effective February 15, 2024, the Purchase Agreement and the related registration rights agreement between the
        Company and B. Riley dated September 23, 2022, and the public offering of securities contemplated thereby in such agreements is therefore completed. The Purchase Agreement related to the committed equity facility between the Company and B. Riley.</div>
      <div><br>
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      <div style="text-align: left; text-indent: 36pt;">The Company acknowledges that there will not be a refund of any unused fees paid to the Commission in connection with the filing of the Registration Statement, but also requests that, in accordance
        with Rule 457(p) of the Act, any such unused fees be credited for future use.</div>
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              <div>Very truly yours,</div>
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              <div><u>&#160;/s/ Daniel Roberts</u></div>
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              <div>Daniel Roberts</div>
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            <td colspan="1" style="width: 69%; vertical-align: top;">&#160;</td>
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              <div>Co-Chief Executive Officer and Director</div>
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              <div>Iris Energy Limited</div>
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