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                                                            February 3, 2025

Samir Tabar
Chief Executive Officer
White Fiber, Inc.
31 Hudson Yards, Floor 11
New York, NY 10001

       Re: White Fiber, Inc.
           Draft Registration Statement on Form 10-12B
           Submitted January 6, 2025
           CIK No. 0002042022
Dear Samir Tabar:

       We have reviewed your draft registration statement and have the
following comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form 10-12B submitted January 6, 2025
General

1.     We note you have checked the box on the cover of your filing indicating
that you are
       an emerging growth company. Please also revise your registration
statement to:
           Describe how and when a company may lose emerging growth company
status;
           Briefly describe the various exemptions that are available to you,
such as an
           exemption from Section 404(b) of the Sarbanes-Oxley Act of 2002 and
Section
           14(a)and (b) of the Securities Exchange Act of 1934;
           State your election under Section 107(b) of the JOBS Act; and
           If you have elected to avail yourself of the extended transition
period for
           complying with new or revised accounting standards under Section
102(b)(1),
 February 3, 2025
Page 2

           provide a risk factor explaining that this election allows you to
delay the adoption
           of new or revised accounting standards that have different effective
dates for
           public and private companies until those standards apply to private
companies.
           Also state that as a result of this election, your financial
statements may not be
           comparable to companies that comply with public company effective
dates.
Explanatory Note, page 1

2.     We note your disclosure that your pro forma financial statements will be
included by
       amendment prior to the time of the initial public filing of your
registration
       statement. Please confirm you will include these pro forma financial
statements in an
       amendment as soon as they are available in order to allow the staff
sufficient time to
       complete its review.
Exhibit 99.1 - Information Statement of White Fiber, Inc.
Information Statement Summary
Business, page 1

3.     Please define technical terms so that their meaning is clear to
investors. For instance,
       please more fully define the terms "Tier 3 data center," "colocation,"
"on-demand
       computing," "2N UPS," "2N generators," and "N+1 cooling."
4.     We note your disclosure on page 19 that your proprietary artificial
       intelligence technology and algorithms may not operate properly or as
you expect
       them to. Please revise your disclosure to provide a materially complete
discussion
       regarding your use of artificial intelligence technology and algorithms,
and how they
       operate. In addition, clarify what datasets your artificial intelligence
or algorithms
       use. Discuss whether you utilize open-source technology or license the
use of such
       technology. To the extent you intend to license existing or future
technologies or plan
       to utilize proprietary and/or open-source technology, please also add
relevant risk
       disclosure to address any related risks.
HPC Data Center Services/and Colocation, page 2

5.     We note your disclosure here and on pages 66 and 71 that Enovum
currently owns an
       artificial intelligence data center located in Montreal. Please
reconcile this with your
       disclosure that the artificial intelligence data center is a "fully
leased 4MW Tier-3
       datacenter."
White Fiber Operations, page 3

6.     We note your disclosure on pages 4 and 70 that you intend to finance a
deal with, "a
       mixture of cash and digital assets on the balance sheet." Please tell
us, and revise your
       next amendment as appropriate, to describe in greater detail the
financing of this deal.
       Please make sure your response and disclosure includes the specific
digital assets you
       will use to finance the deal, if you hold any digital assets on your
balance sheet, the
       specific breakout of cash and digital assets used to finance the deal,
and any other
       details necessary to understand the transaction.
 February 3, 2025
Page 3
Risk Factors, page 13

7.     Please consider adding a risk factor related to advancements in the
artificial
       intelligence space that may permit currently intensive artificial
intelligence operations
       to be done with less computing power, which may negate the need for
artificial
       intelligence and HPC data centers for a large portion of artificial
intelligence
       developers that you service.
White Fiber's operations could be adversely impacted by climate change, page 18

8.     We note your disclosure, "To date, Bit Digital AI has not experienced
any material
       impacts to its financial condition, results of operations or cash flows
due to the
       physical effects of climate change." Please clarify whether Enovum has
experienced
       any material impacts due to the effects of climate change.
Our ongoing investment in new AI products, services, and technologies is
inherently risky,
page 21

9.     Please revise this disclosure to include examples of the investments you
are making
       into "new and existing products and services."
Regulatory restrictions that target AI, page 21

10.    You state on page 22 that managing "new license and other requirements
is
       complicated and time consuming." Please expand your disclosure to
specify the
       licenses that are required for your business.
Business
Overview, page 65

11.    Please revise your business disclosure and the Information Statement
Summary, as
       appropriate, to address the following:
           Clarify where your company has data centers and the specific
services you
           provide at each location. In this regard, you only provide
information about your
           data centers in Canada and Iceland, but you also refer to providing
services in
           "Europe, Canada and the United States," and that you expect GPUs
purchased
           from Boosteroid to be delivered to "respective data centers across
the U.S. and
           begin earning revenue by the end of November 2024."
           Please clarify the differences among the terms "HPC service,"
"GPU-as-a-
           Service," "cloud services," and "colocation services." You state
that you provide
           HPC services, which appears to be synonymous with GPU-as-a-Service,
as well
           as "energy and related services." Please clarify what the "energy
and related
           services" are, and whether that is considered "colocation services."
           Provide information about your customer base and end markets for
both your
           cloud services and colocation services, including whether the
customers overlap.
 February 3, 2025
Page 4
12.    Please revise your disclosure to discuss the terms of your material
power purchase
       agreements in place at your data centers and, if required, file them as
exhibits to the
       registration statement pursuant to Item 601(b)(10) of Regulation S-K.
Colocation Services, page 66

13.    We note your disclosure that MTL2 "comprises part of Bit Digital's 288MW
       proprietary pipeline announced earlier this year." Please expand your
disclosure to
       explain your announcement from earlier this year. Please also clarify
how the pipeline
       is "proprietary."
White Fiber Operations, page 70

14.    We note your disclosure regarding the various supply, services, and
lease agreements
       that Bit Digital AI entered into in 2023 and 2024. We also note your
disclosure
       regarding the purchase of MTL2 for CAD $33.5 million. To the extent that
any of
       these agreements are material, please disclose the material terms of
these agreements,
       including the consideration exchanged, the obligations of each party,
and the term and
       termination provisions. In addition, please file these agreements as
exhibits to the
       registration statement if required by Item 601(b)(10) of Regulation S-K.
Management, page 76

15.    Please revise your disclosure to clarify the executive officers and
directors who will
       continue in their positions at Bit Digital in this section. In this
regard, we note your
       disclosure on page 86 that Samir Tabar and Erke Huang will continue to
provide
       certain services to Bit Digital operations until approximately two years
after the
       Separation and Distribution. We also note your disclosure on page 10
that after the
       distribution, Bit Digital and White Fiber will be separate companies
with separate
       senior management but overlapping boards of directors. Please reconcile
this
       discrepancy. Finally, please clarify whether Samir Tabar and Erke Huang
will
       discontinue their roles at Bit Digital following the two year period
after the Separation
       and Distribution.
16.    We note that in Bit Digital, Inc.'s Form 20-F filed March 18, 2024, it
states that Mr.
       Xiong is IT Director of Bit Digital Canada, Inc. and receiving a salary
of $68,000 on a
       monthly basis. Please expand your disclosure regarding Mr. Xiong's
business
       experience to include this information. Refer to Item 401(e) of
Regulation S-K
Executive Compensation
2023 Compensation of Named Executive Officers, page 87

17.    Please update this section to provide compensation information for the
last completed
       fiscal year pursuant to Item 402 of Regulation S-K.
Index to Consolidated Financial Statements, page F-1

18.    Please revise future amendments to include financial statements of the
registrant,
       White Fiber, Inc.
 February 3, 2025
Page 5
Notes to Consolidated Financial Statements
2. Summary of Significant Accounting Policies, page F-6

19.    You disclose that the financial statements include expense allocations
for certain
       functions provided by Bit Digital, Inc. and that these expenses have
been allocated to
       the Company using allocation methodologies considered to be a reasonable
reflection
       of the utilization of the services provided to the benefits received.
Please revise your
       next amendment to provide a more detailed explanation of the allocation
method(s)
       used in the notes to the financial statements. Refer to Question 2 of
SAB Topic 1.B.1.
20.    You disclose that all revenues and costs as well as assets and
liabilities directly
       associated with the business activity of the company are included in the
consolidated
       financial statements, which include expense allocations for certain
functions provided
       by Bit Digital, Inc. Since agreements with related parties are, by
definition, not at
       arm   s length and may be changed at any time, please confirm for us,
and disclose, that
       management   s estimate of what your expenses would have been on a
stand-alone
       basis, that is, the cost that would have been incurred if you had
operated as an
       unaffiliated entity, are included in the consolidated financial
statements. Please revise
       your next amendment to provide this disclosure for each year for which
an income
       statement was required when such basis produced materially different
results. Refer
       to Question 2 of SAB Topic 1.B.1.
Note 4. Other Current Assets, page F-12

21.    Please provide additional information concerning your receivable from
third parties.
       We note that the balance was $8.0 million and $13.9 million at September
30, 2024
       and December 31, 2023, respectively. Make sure your response and
additional
       disclosure includes the terms of the receivables, your consideration and
adoption of
       ASC 326, and a rollforward of the receivable balance in the periods
presented.
14. Subsequent Events, page F-17

22.    You disclose the acquisition of Enovum Data Centers Corp on October 11,
2024 in
       Note 1 to the financial statements. Please revise your disclosure of
subsequent events
       to include a discussion of the acquisition.

       Please contact Rolf Sundwall at 202-551-3105 or David Irving at
202-551-3321 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Austin Stanton at 202-551-2197 or Irene Paik at 202-551-6553 with any
other
questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Crypto
Assets
cc:   Elliot Lutzker
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