<SEC-DOCUMENT>0001663577-20-000411.txt : 20201109
<SEC-HEADER>0001663577-20-000411.hdr.sgml : 20201109
<ACCEPTANCE-DATETIME>20201109114100
ACCESSION NUMBER:		0001663577-20-000411
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20201109
DATE AS OF CHANGE:		20201109
EFFECTIVENESS DATE:		20201109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEANSPARK, INC.
		CENTRAL INDEX KEY:			0000827876
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				870449945
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-249959
		FILM NUMBER:		201296687

	BUSINESS ADDRESS:	
		STREET 1:		1185 SOUTH 1800 WEST, SUITE 3
		CITY:			WOODS CROSS
		STATE:			UT
		ZIP:			84087
		BUSINESS PHONE:		(702) 941-8047

	MAIL ADDRESS:	
		STREET 1:		1185 SOUTH 1800 WEST, SUITE 3
		CITY:			WOODS CROSS
		STATE:			UT
		ZIP:			84087

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STRATEAN INC.
		DATE OF NAME CHANGE:	20141201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMARTDATA CORP
		DATE OF NAME CHANGE:	19880120
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>clsk_s8.htm
<TEXT>
<HTML>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on November 9, 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration&nbsp;No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>UNDER</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CleanSpark, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Exact name of registrant as specified in
its charter)</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 51%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 48%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Nevada</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>87-0449945</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(State or other jurisdiction</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>of incorporation or organization)</B></P></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(I.R.S. Employer</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Identification No.)</B></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CleanSpark, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1185 S. 1800 West, Suite 3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Woods Cross, Utah 84087</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Address of Principal Executive Offices) (Zip
Code)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CleanSpark, Inc. 2017 Equity Incentive
Plan</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Full title of the plan)</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>Zachary K. Bradford</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>President and CEO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CleanSpark, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1185 S. 1800 West, Suite 3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Woods Cross, Utah 84087</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Name and address of agent for service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>(702) 244-4405</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Telephone number, including area code, of
agent for service)</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B><I>Please send copies of all communications
to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Christopher L. Tinen, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Procopio, Cory, Hargreaves &amp; Savitch
LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>12544 High Bluff Drive, Suite 400</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>San Diego, CA 92130</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(858) 720-6320</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B>Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a&nbsp;non-accelerated&nbsp;filer, a smaller reporting company, or an emerging growth
company. See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2&nbsp;of the Exchange Act.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 16%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 59%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 21%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9746;</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9746;</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9744;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">If an emerging growth company, indicate by check mark if
the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 44%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
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<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Title of securities</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>to be registered</B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount to be</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>registered</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(1)</SUP></FONT></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>maximum</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>offering price</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>per share</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(2)</SUP></FONT></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>maximum</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>aggregate</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>offering
        price</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(2)</SUP></FONT></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount of</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>registration
        fee</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(2)</SUP></FONT></B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Common Stock, $0.001 par value per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">1,200,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$7.79</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$9,348,000.00</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$1,019.87</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
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<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement shall also cover any additional shares of the Registrant&rsquo;s Common Stock that become issuable under the Registrant&rsquo;s 2017 Equity Incentive Plan (the &ldquo;Plan&rdquo;) in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant&rsquo;s receipt of consideration that increases the number of the outstanding shares of the Registrant&rsquo;s Common Stock.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pursuant to Rules 457(c) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low sales price of the Registrant&rsquo;s Common Stock as reported on the Nasdaq Capital Market on&nbsp;November 2, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #999999">

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">This Registration Statement on Form&nbsp;S-8&nbsp;is filed
by CleanSpark, Inc. (the &ldquo;Registrant&rdquo;) for the purpose of registering additional shares of the Registrant&rsquo;s Common
Stock, par value $0.001 per share (the &ldquo;Common Stock&rdquo;) under the Registrant&rsquo;s 2017 Equity Incentive Plan (the
&ldquo;Plan&rdquo;). The number of shares of Common Stock available for grant and issuance under the Plan was increased by 1,200,000
effective as of October 7, 2020. This Registration Statement registers such additional shares of Common Stock, which were available
for grant and issuance under the Plan pursuant to the increase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Pursuant to General Instruction E of Form&nbsp;S-8,&nbsp;the
contents of the Registration Statement on Form&nbsp;S-8&nbsp;of the Registrant filed with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) on June 19, 2017 (Registration&nbsp;No.&nbsp;333-218831),&nbsp;including any amendments thereto
or filings incorporated therein, are incorporated herein by this reference to the extent not replaced hereby.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Information Required in the Section&nbsp;10(a)
Prospectus</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">The information called for in Part I of Form&nbsp;S-8&nbsp;to
be contained in the Section&nbsp;10(a) prospectus is not being filed with or included in this Registration Statement (by incorporation
by reference or otherwise) in accordance with the rules and regulations of the Commission. The documents containing the information
specified in Part I of Form&nbsp;S-8&nbsp;will be delivered to the participants in the Plan covered by this Registration Statement
as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Information Required in the Registration
Statement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"><B>Item&nbsp;3.&nbsp;<U>Incorporation of Documents by Reference</U>.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">The following documents, which have been filed by the Registrant
with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;),
are incorporated herein by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 99%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Our Annual Report on Form 10-K for the fiscal year ended September 30, 2019, and filed with the SEC on December 16, 2019;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 98%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Our Quarterly Reports on Form 10-Q for the quarters ended December 31, 2019, March 31, 2020 and June 30, 2020, and filed with the SEC on February 10, 2020,&nbsp;&nbsp;May 11, 2020 and August 4, 2020, respectively;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 98%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Our Current Reports on Form 8-K filed with the SEC on January 29, 2020, February 6, 2020, March 6, 2020 (amendment), March 10, 2020, March 16, 2020, April 9, 2020, May 6, 2020, May 20, 2020, July 21, 2020, August 7, 2020, August 11, 2020, September 1, 2020, October 8, 2020, October 9, 2020 and October 28, 2020;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 98%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">the description of our common stock contained in our registration statement on Form 8-A&nbsp;filed with the SEC on January 22, 2020 under Section&nbsp;12 of the Exchange Act, including any amendment or report filed for the purpose of updating such description; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">All documents filed by the Registrant
pursuant to Section&nbsp;13(a), 13(c), 14, or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement
and prior to the filing of a post-effective amendment, which indicates that all securities offered hereby have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement
and to be a part hereof from the date of filing such documents, except as to specific sections of such documents as set forth therein;
provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules
shall not be deemed incorporated by reference into this Registration Statement. Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained in any subsequently filed document, which also is deemed to be incorporated
by reference herein, modifies or supersedes such statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;8.&nbsp;<U>Exhibits</U>.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 7%; font: 12pt/13.8pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B><U>Exhibit Number</U></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 93%; font: 12pt/13.8pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Description</U></B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="width: 93%; line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878208001626/smartdata10110408ex301.htm" STYLE="-sec-extract: exhibit">Articles of Incorporation, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008</A>.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878208001626/smartdata10110408ex301a.htm" STYLE="-sec-extract: exhibit">Amendment to Articles of Incorporation, incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878208001626/smartdata10110408ex302.htm" STYLE="-sec-extract: exhibit">Bylaws, incorporated by reference to Exhibit 3.3 to the Company&rsquo;s Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878213000280/f8k020613_ex3z1.htm" STYLE="-sec-extract: exhibit">Amended
    Bylaws, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities
    and Exchange Commission on February 12, 2013.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878213000381/f8k022513_ex3z1.htm" STYLE="-sec-extract: exhibit">Certificate
    of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the
    Securities and Exchange Commission on February 26, 2013.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529414001244/ex3_1.htm" STYLE="-sec-extract: exhibit">Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 1, 2014.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529415000253/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 12, 2015.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529415000253/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Amendment and Certificate of Designation, incorporated by reference to Exhibits 3.1 and 3.2 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on April 16, 2015.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.9</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529415000289/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on May 13, 2015.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.10</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357716000380/ex3_1.htm" STYLE="-sec-extract: exhibit">Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 14, 2016.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.11</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357719000370/ex3_1.htm" STYLE="-sec-extract: exhibit">Amendment to Certificate of Designation, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on October 9, 2019.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.12</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357719000170/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Designation, dated April 16, 2019, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on April 18, 2019.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.13</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357716000380/ex3_1.htm" STYLE="-sec-extract: exhibit">Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 14, 2016.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.14</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357719000416/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 10, 2019.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.15</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357720000062/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Withdrawal of Series B Preferred Stock Certificate of Designation, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on March 10, 2020.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.16</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357720000366/clsk8k.htm" STYLE="-sec-extract: exhibit">Certificate of Amendment, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 8, 2020.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><A HREF="ex5_1.htm"><FONT STYLE="font-size: 10pt">Opinion of Procopio, Cory, Hargreaves &amp; Savitch LLP</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><A HREF="ex23_1.htm"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="ex5_1.htm">Consent of Procopio, Cory, Hargreaves &amp; Savitch LLP (filed as part of Exhibit 5.1)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">Power of Attorney (contained on the signature page of this registration statement on Form S-8)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357717000194/ex10_12.htm" STYLE="-sec-extract: exhibit">CleanSpark, Inc. 2017 Equity Incentive Plan, incorporated by reference to Exhibit 10.12 to the Company&rsquo;s Registration Statement on Form S-8 filed with the Securities and Exchange Commission on June 19, 2017.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357720000366/clsk8k.htm" STYLE="-sec-extract: exhibit">Amendment to CleanSpark, Inc. 2017 Equity Incentive Plan, incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 8, 2020.</A></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0">* Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form&nbsp;S-8&nbsp;and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Woods Cross, State of Utah, on November 9, 2020.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 93%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>CLEANSPARK, INC.</B></FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; border-bottom: black 0.75pt solid">/s/ Zachary K. Bradford</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Zachary K. Bradford</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">President and Chief Executive Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 24pt 0 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Zachary K. Bradford and Lori Love, and each of them,
as his or her true and lawful&nbsp;attorney-in-fact&nbsp;and agent with the full power of substitution, for him or her in any and
all capacities, to sign any and all amendments to this Registration Statement, including any and all&nbsp;pre-effective&nbsp;and
post-effective amendments and to file such amendments thereto, with exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said&nbsp;attorneys-in-fact&nbsp;and agents, and each of them full power
and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully
for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said&nbsp;attorneys-in-fact&nbsp;and
agents, or his or her substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons on behalf of the registrant in the
capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Zachary K. Bradford</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">President, Chief Executive Officer and Director</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Principal Executive Officer)</P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Zachary K. Bradford</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Lori Love</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Chief Financial Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Principal Financial Officer)</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Lori Love</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;S. Matthew Schultz</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors, Executive Chairman</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">S. Matthew Schultz</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Larry McNeill</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Larry McNeill</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Dr. Thomas L. Wood</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Dr. Thomas L. Wood</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Roger P. Beynon</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Roger P. Beynon</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 18%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 54%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 79%; font: 12pt Times New Roman, Times, Serif; text-align: justify"><IMG SRC="image_004.jpg" ALT="" STYLE="height: 53px; width: 169px"></TD>
    <TD STYLE="width: 21%">
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; letter-spacing: -0.3pt">PROCOPIO</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; letter-spacing: -0.3pt">12544 High Bluff Drive<BR>
        Suite 400<BR>
        San Diego, CA 92130</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0 0 8pt; letter-spacing: -0.3pt">T. 858.720.6300<BR>
        F. 619.235.0398</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; text-transform: uppercase; letter-spacing: -0.3pt">&nbsp;</P>
        <P STYLE="font: 1pt Franklin Gothic Book; margin: 0; letter-spacing: -0.3pt">&nbsp;</P>
        <P STYLE="font: 1pt Franklin Gothic Book; margin: 0; letter-spacing: -0.3pt">&nbsp;</P>
        <P STYLE="font: 1pt Franklin Gothic Book; margin: 0; letter-spacing: -0.3pt">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_005.jpg" ALT="" STYLE="height: 1px; width: 21px"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 6pt 0 0; text-transform: uppercase; letter-spacing: -0.3pt">DEL MAR HEIGHTS</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; text-transform: uppercase; letter-spacing: -0.3pt">LAS VEGAS</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; text-transform: uppercase; letter-spacing: -0.3pt">orange county</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; text-transform: uppercase; letter-spacing: -0.3pt">PHOENIX</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; text-transform: uppercase; letter-spacing: -0.3pt">SAN DIEGO</P>
        <P STYLE="font: 10pt/12pt Franklin Gothic Book; margin: 0; text-transform: uppercase; letter-spacing: -0.3pt">SILICON VALLEY</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">EXHIBIT&nbsp;5.1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">November 9, 2020</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">CleanSpark, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">1185 South 1800 West, Suite 3</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Woods Cross, Utah 84087</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>Re:&#9;Registration Statement on Form S-8</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 22pt"><B><U>CleanSpark, Inc. 2017 Equity
Incentive Plan</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 24.5pt; background-color: white">We have acted
as counsel to CleanSpark, Inc., a Nevada corporation (the &ldquo;Company&rdquo;), in connection with the preparation for filing
with the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) of a Registration Statement on Form S-8 (the &ldquo;Registration
Statement&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), for the registration of 1,200,000 shares
of common stock, $0.0001 par value per share (the &ldquo;Shares&rdquo;), of the Company, pursuant to the Company&rsquo;s 2017 Equity
Incentive Plan (the &ldquo;Plan&rdquo;). This opinion is being furnished in connection with the requirements of Item 601(b)(5)
of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration
Statement or the related prospectuses, other than as expressly stated herein with respect to the issuance of the Shares.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 24.5pt; background-color: white">We have examined
the Plan and such corporate records, documents, instruments and certificates of the Company, and have reviewed such other documents
as we have deemed relevant under the circumstances. In such examination, we have assumed, without independent investigation, the
authenticity of all documents submitted to us as originals, the genuineness of all signatures, the legal capacity of all natural
persons, and the conformity of any documents submitted to us as copies to their respective originals. As to certain questions of
fact material to this opinion, we have relied, without independent investigation, upon statements or certificates of public officials
and officers of the Company. We are opining herein as to Chapter 78 of the Nevada Revised Statutes, and we express no opinion with
respect to any other laws.</P>

<P STYLE="margin: 0; font: 12pt Times New Roman, Times, Serif">Based upon, and subject to, the foregoing, and assuming that (i)
the Company reserves for issuance under the Plan an adequate number of authorized and unissued shares of common stock, (ii) when
issued, the Shares are duly registered on the books of the transfer agent and registrar</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0pt; background-color: white">therefor in
the name or on behalf of the purchasers, (iii) each individual issuance, grant or award under the Plan is duly authorized by all
necessary corporate action and duly issued, granted or awarded and exercised in accordance with the requirements of applicable
law and the Plan (and the agreements and awards duly adopted thereunder and in accordance therewith), and (iv) the consideration
required to be paid in connection with the issuance and sale of the Shares under the Plan is actually received by the Company as
provided in the Plan, we are of the opinion that the Shares, when issued in accordance with the Plan, will be validly issued, fully
paid and non-assessable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 24.5pt">We consent to your
filing this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in
the category of persons whose consent is required under Section&nbsp;7 of the Act or the rules and regulations of the Commission
thereunder.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 3.25in">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 3.25in"><I>/s/ Procopio,
Cory, Hargreaves &amp; Savitch LLP</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 234pt">Procopio, Cory, Hargreaves &amp; Savitch LLP</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23_1.htm
<TEXT>
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<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in; text-align: justify">We consent to the incorporation
by reference in this Registration Statement on Form S-8 of our report dated December 16, 2019 with respect to the audited consolidated
financial statements of CleanSpark, Inc. and its subsidiaries (the &ldquo;Company&rdquo;) (which report expresses an unqualified
opinion) and relating to the effectiveness of the Company&rsquo;s internal control over financial reporting (which report expresses
an adverse opinion) appearing in the Company&rsquo;s Annual Report on Form 10-K of the Company for the year ended September 30,
2019. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in"><I>/s/ MaloneBailey, LLP</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in">www.malonebailey.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in">Houston, Texas</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 36.2pt 0 0.5in">November 6, 2020</P>

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<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>image_004.jpg
<DESCRIPTION>GRAPHIC
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