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United States securities and exchange commission logo





                            February 23, 2022

       Scott Kaufman
       Chief Executive Officer
       Creek Road Miners, Inc.
       2700 Homestead Road
       Park City, UT 84098

                                                        Re: Creek Road Miners,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 24,
2022
                                                            File No. 333-262304

       Dear Mr. Kaufman:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 filed January 24, 2022

       Mining Equipment, page 1

   1.                                                   We note your disclosure
that you "had deposits for an additional 1,140 miners with 135.3
                                                        Ph/s hashing capacity
to be delivered in 2022." Please disclose the amount of your capital
                                                        commitments for these
miners, your source of financing for these miners, and when in
                                                        2022 you plan to
receive the miners. If you have other capital commitments in the next 12
                                                        months, please provide
similar disclosure with respect to those commitments. In this
                                                        regard, we note your
disclosure elsewhere that "[f]or the nine months ended September
                                                        30, 2021, we incurred a
net loss of $4,924,157," and "[a]s of September 30, 2021, we had
                                                        an accumulated deficit
of $3,022,442."
 Scott Kaufman
FirstName
Creek RoadLastNameScott
           Miners, Inc. Kaufman
Comapany23,
February  NameCreek
            2022      Road Miners, Inc.
February
Page  2 23, 2022 Page 2
FirstName LastName
Prospectus Summary, page 1

2.       We note your disclosure that "[w]e currently generate substantially
all our revenue
         through cryptocurrency we earn through our mining activities, which we
may strategically
         hold or sell at beneficial prices and times." Please affirmatively
identify all of the crypto
         assets that you currently mine, and indicate whether you have the
intention of mining any
         other crypto assets in the foreseeable future. Provide a detailed
discussion of the extent to
         which and your policy regarding whether you hold rewards from you
mining activities for
         investment, or sell them for fiat currency, other crypto assets, or
otherwise (and why). In
         your discussion, please describe circumstances that may cause it to be
beneficial for you
         to hold versus sell your rewards. In doing so, affirmatively identify
any crypto assets that
         you have acquired other than through mining, and explain why you
acquired those assets
         and your policy for holding or selling these assets.
3.       We note your disclosure that "[b]y directing income from oil and
excess natural gas sales
         to cover operating expenses we will have the opportunity to maintain
treasury status of
         our diverse cryptocurrency portfolio." Please clarify what is meant by
"treasury status,"
         and your reference to your "diverse" cryptocurrency portfolio. In this
regard, it appears
         that your current and future cryptocurrency mining activities relate
solely to Bitcoin. As a
         related matter, if you intend to create a portfolio of digital assets
through participation in
         offerings and secondary market purchases, please disclose the process
and framework that
         you use or will use to determine which digital assets to add to your
portfolio.
4.       We note your disclosure that "[t]he Company continues to operate an
eCommerce site
         selling pop culture memorabilia." Please disclose the portion of your
revenue derived
         from your ecommerce sales compared to your cryptocurrency mining
revenue for the
         periods presented in your filing, as well as your future intentions
regarding your
         eCommerce site.
5.       Please describe your storage and custodial practices, and include
specific and detailed risk
         factor disclosure describing the risks associated with your custody
practices for crypto
         assets.
6.       Please provide us with your legal analysis regarding whether your
acquisition and
         strategic holding of digital assets may require you to register as an
investment company
         under the Investment Company Act of 1940.
7.       Provide a detailed description of the policy and framework that you
use to determine
         whether any crypto assets that you mine, hold, or otherwise acquire
are securities as
         defined in Section 2(a)(1) of the Securities Act. Address the specific
risks inherent in
         your policy and framework for determining that crypto assets you mine,
hold, or otherwise
         acquire, and may hold or acquire in the future (whether through mining
activities,
         transactions involving crypto assets, or otherwise) are not
securities. Finally, describe the
         limitations of any policy and framework you have in this regard, and
state that these are
         risk-based judgments by the company and are not a legal standard or
determination
 Scott Kaufman
FirstName
Creek RoadLastNameScott
           Miners, Inc. Kaufman
Comapany23,
February  NameCreek
            2022      Road Miners, Inc.
February
Page  3 23, 2022 Page 3
FirstName LastName
         binding on any regulatory body.
Government Regulation, page 2

8.       We note your disclosure that "[c]ryptocurrency is increasingly
becoming subject to
         governmental regulation, both in the U.S. and internationally,"
"[s]tate and local
         regulations also may apply to our activities and other activities in
which we may
         participate in the future," and "[n]umerous regulatory bodies have
shown an interest in
         regulating blockchain or cryptocurrency activities." Here and in your
risk factor
         disclosure on page 10, please enhance your disclosure to provide a
more detailed
         discussion of the laws and regulations that may affect your mining
activities, and the
         effects and potential effects of the relevant laws and regulations and
changing regulatory
         environment on your business and operations.
Strategic Initiatives, page 3

9.       We note your disclosure that you "seek to own multiple oil and natural
gas producing
         assets, utilize the natural gas to power environmentally friendly,
state of the art
         cryptocurrency mining facilities." Please clarify the status of your
search for and
         acquisition of these oil and gas producing assets, including when you
expect to acquire the
         same, the costs associated with acquiring these assets, and how you
intend to fund these
         acquisitions.
Risk Factors, page 6

10.      Please amend your risk factor disclosure to include risks related to
the volatility,
         fragmentation, potential for manipulation and general lack of
regulation of the secondary
         markets in which digital assets trade, and the resulting liquidity,
valuation and earnings
         challenges. Please also discuss any risks and challenges created by
events on the
         underlying blockchain, such as forks and airdrops.
11.      We note that your risk factors address the risks related to Bitcoin.
Please amend your risk
         factor disclosure to discuss the risks, if any, related to any other
crypto assets you mine
         and/or hold. Alternatively, please tell us why you believe you are not
required to provide
         this disclosure.
"Bitcoin is subject to halving . . .", page 7

12.      Please amend your disclosure to describe the steps you have taken, if
any, to mitigate the
         risks related to halving.
General

13.      We note that you incorporate information by reference into your
registration statement.
         Since you have not yet filed your Annual Report on Form 10-K for the
fiscal year ended
         December 31, 2020, you are not eligible to incorporate by reference.
See General
         Instruction VII.C to Form S-1. Please amend the registration statement
to include all of
 Scott Kaufman
Creek Road Miners, Inc.
February 23, 2022
Page 4
         the disclosure required by Form S-1, or, in the alternative, file your
Annual Report on
         Form 10-K for the fiscal year ended December 31, 2020, and update this
section
         accordingly.
14.      We note your reference to non-fungible tokens in your 10-Q for the
period ended
         September 30, 2021. Please amend your disclosure to explain the role,
if any, of NFTs in
         your current business model. Please also provide a legal analysis as
to why your NFT
         business does not involve the offer and sale of securities within the
meaning of Section
         2(a)(1) of the Securities Act. Your analysis should address not only
the NFTs themselves
         but also the program through which the NFTs are being issued.
15.      Please disclose whether the company has enough cash to fund its
operations for the next
         twelve months, and if not, whether the company will need to raise
additional funds. Please
         refer to Item 303(a) of Regulation S-K. In addition, please disclose
your plan of
         operations for the next twelve months, the milestones you intend to
reach and the timing
         thereof, the steps you will take to achieve each milestone, and the
funds required to reach
         each milestone.
16.      We note that you have filed an S-1 registration statement that was
taken effective on
         October 4, 2021. This filing appears to have been taken effective
prior to your change in
         business from live events to cryptocurrency mining. Please tell us
whether you have made
         any sales pursuant to this registration statement on or after the date
that you discontinued
         your legacy operations and began mining operations. Please also tell
us whether you
         intend to amend this registration statement via post-effective
amendment to describe your
         current business rather than your legacy business.
17.      In an appropriate place, please discuss the "key contracts and
business relationships" on
         which you rely, as well as the terms of your material agreements.
Please file your
         material agreements as exhibits.
18.    On pages 7 and 11, where you discuss the "substantial control" that
insiders hold, please
FirstName LastNameScott Kaufman
       identify the insiders and their individual and aggregate holdings in the
company (both
Comapany    NameCreek
       currently          Road Miners,
                 and assuming   that theInc.
                                         offering is fully subscribed). Please
also provide this
       disclosure on  the
February 23, 2022 Page 4  prospectus  cover  page and in the Prospectus
Summary.
FirstName LastName
 Scott Kaufman
FirstName
Creek RoadLastNameScott
           Miners, Inc. Kaufman
Comapany23,
February  NameCreek
            2022      Road Miners, Inc.
February
Page  5 23, 2022 Page 5
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Katherine Bagley at (202) 551-2545 or Lilyanna Peyser at
(202) 551-3222
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:      Roger W. Bivans
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