<SEC-DOCUMENT>0001213900-25-066840.txt : 20251219
<SEC-HEADER>0001213900-25-066840.hdr.sgml : 20251219
<ACCEPTANCE-DATETIME>20250723100316
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ACCESSION NUMBER:		0001213900-25-066840
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WhiteFiber, Inc.
		CENTRAL INDEX KEY:			0002042022
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		ORGANIZATION NAME:           	09 Crypto Assets
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		31 HUDSON YARDS
		STREET 2:		FLOOR 11
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10001
		BUSINESS PHONE:		212-463-5121

	MAIL ADDRESS:	
		STREET 1:		31 HUDSON YARDS
		STREET 2:		FLOOR 11
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	White Fiber, Inc.
		DATE OF NAME CHANGE:	20241021
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 23, 2025</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR CORRESPONDENCE</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. John Dana Brown</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms. Irene Paik</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Rolf Sundwall</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. David Irving</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>

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    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WhiteFiber, Inc.<BR>
Registration Statement on Form S-1<BR>
Filed July 11, 2025<BR>
<U>File No. 333-288650</U></FONT></TD></TR>
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<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">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, WhiteFiber,
Inc. (the &ldquo;Company&rdquo;), a Cayman Islands exempted company, and pursuant to the applicable provisions of the Securities Act of
1933, as amended (the &ldquo;Securities Act&rdquo;) and the rules and regulations promulgated thereunder, we hereby submit in electronic
form the responses of the Company to comments received from the Division of Corporation Finance (the &ldquo;Staff&rdquo;) of the U.S.
Securities and Exchange Commission (the &ldquo;Commission&rdquo;) in a letter dated July 22, 2025 (the &ldquo;Comment Letter&rdquo;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Concurrently with the submission
of this letter, the Company has filed Amendment No. 1 to the Registration Statement on Form S-1 (the &ldquo;Registration Statement&rdquo;).
The Registration Statement reflects the response of the Company to the Comment Letter. The discussion below is presented in the order
of the comments received from the Staff. Certain capitalized terms set forth in this letter are used as defined in the Registration Statement.
For your convenience, reference in the responses to page numbers are to where they appear in the Registration Statement and to the prospectus
contained therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 130.3pt 0pt 15.85pt; text-align: justify"><B>&nbsp;&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 130.3pt 0pt 0.25in; text-align: justify"><B><U>Registration Statement
on Form S-1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 117pt 0pt 0.25in; text-align: justify"><B><U>Certain Material United Stated
Federal Income Tax Considerations, page 135</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3in 0pt 51.15pt; text-align: justify; text-indent: -35.3pt"><B>&nbsp;</B></P>

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    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>It appears that the tax opinion filed as Exhibit 8.1 to the registration statement is a short-form opinion. If true, please revise your disclosure in this section to clearly identify each material tax consequence being opined upon, set forth the opinion as to each identified tax item, and set forth the basis for the opinion, stating clearly that the disclosure is the opinion of the named counsel. Please also revise the tax opinion filed as Exhibit 8.1 to clarify that the statements relating to material United States Federal income tax consequences are the opinion of counsel rather than an &quot;accurate summary.&quot; Finally, please revise this heading, the preceding heading, and the body of this section to remove the word &quot;certain&quot; from &quot;certain material&quot; income tax consequences. Refer to Section III.C of Staff Legal Bulletin No. 19 (CF).</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 20.5pt 0pt 69.25pt; text-align: justify; text-indent: -16.55pt">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B><U>Response No. 1</U></B>: The Company
respectfully acknowledges the Staff&rsquo;s comment and has revised the disclosure on Page 136 of the Registration Statement. The Company
has also filed an updated tax opinion as Exhibit 8.1 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 33.55pt 0pt 54.1pt; text-align: justify; text-indent: -35.4pt"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We thank the Staff for its
review of the foregoing and the Registration Statement. If you have further comments, please feel free to contact the Company&rsquo;s
counsel, Laura Katherine Mann, at laurakatherine.mann@whitecase.com, or by telephone at (713) 496-9695.</P>

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

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    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Laura Katherine Mann</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Laura Katherine Mann, Partner</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">White &amp; Case LLP</P></TD></TR>
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<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">cc (by e-mail):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Sam Tabar, sam@bit-digital.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jeeho Lee, O&rsquo;Melveny &amp; Myers LLP, jeeholee@omm.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">David Ni, O&rsquo;Melveny &amp; Myers LLP, dni@omm.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Erica Hogan, White &amp; Case LLP, erica.hogan@whitecase.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Bryson Manning, White &amp; Case LLP, bryson.manning@whitecase.com</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">&nbsp;</P>

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

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