<SEC-DOCUMENT>0001193125-22-016004.txt : 20220124
<SEC-HEADER>0001193125-22-016004.hdr.sgml : 20220124
<ACCEPTANCE-DATETIME>20220124160102
ACCESSION NUMBER:		0001193125-22-016004
CONFORMED SUBMISSION TYPE:	DEL AM
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220124
DATE AS OF CHANGE:		20220124
EFFECTIVENESS DATE:		20220124

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:		DEL AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-262283
		FILM NUMBER:		22549283

	BUSINESS ADDRESS:	
		STREET 1:		222 PURCHASE STREET
		STREET 2:		#290
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		914-370-8006

	MAIL ADDRESS:	
		STREET 1:		222 PURCHASE STREET
		STREET 2:		#290
		CITY:			RYE
		STATE:			NY
		ZIP:			10580

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOOD WORKS ACQUISITION CORP.
		DATE OF NAME CHANGE:	20200803
</SEC-HEADER>
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<TYPE>DEL AM
<SEQUENCE>1
<FILENAME>d270394ddelam.htm
<DESCRIPTION>DEL AM
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">January&nbsp;24, 2022 </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;<U>Delaying
Amendment for Cipher Mining Inc. Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-262283)</FONT> </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Reference is made to <FONT
STYLE="white-space:nowrap">the&nbsp;Registration&nbsp;Statement&nbsp;on&nbsp;Form&nbsp;S-1&nbsp;(File</FONT> <FONT STYLE="white-space:nowrap">No.&nbsp;333-262283)</FONT> filed by Cipher Mining Inc. (the &#147;Company&#148;) on January&nbsp;21, 2022
(the &#147;Registration Statement&#148;). Pursuant to Rule&nbsp;473(c)&nbsp;of the&nbsp;Securities Act of 1933&nbsp;(the &#147;Act&#148;), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated onto the cover
page of the Registration Statement: </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>&#147;The registrant hereby amends this registration statement on such date or dates as may be
necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section&nbsp;8(a) of the Securities Act of
1933, as amended, or until the registration statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section&nbsp;8(a), may determine.&#148; </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">No fees are required in connection with this filing. If you have any questions or comments in connection with this delaying amendment, please call David
Stewart of Latham&nbsp;&amp; Watkins LLP, counsel to the Company, at +44 <FONT STYLE="white-space:nowrap">20-7710-3098.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sincerely, </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman"><I>/s/ Tyler Page</I></P></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Tyler Page</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Chief Executive Officer</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Cipher Mining Inc.</TD></TR>
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