<SEC-DOCUMENT>0001104659-21-116692.txt : 20220615
<SEC-HEADER>0001104659-21-116692.hdr.sgml : 20220615
<ACCEPTANCE-DATETIME>20210917090700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-116692
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIT Mining Ltd
		CENTRAL INDEX KEY:			0001517496
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNITS 813&815, LEVEL 8, CORE F
		STREET 2:		CYBERPORT 3, 100 CYBERPORT ROAD
		CITY:			HONGKONG
		STATE:			F4
		ZIP:			00000
		BUSINESS PHONE:		(852)5987 5938

	MAIL ADDRESS:	
		STREET 1:		UNITS 813&815, LEVEL 8, CORE F
		STREET 2:		CYBERPORT 3, 100 CYBERPORT ROAD
		CITY:			HONGKONG
		STATE:			F4
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	500.com Ltd
		DATE OF NAME CHANGE:	20131021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	500wan.com Ltd
		DATE OF NAME CHANGE:	20111020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Fine Success Ltd
		DATE OF NAME CHANGE:	20110406
</SEC-HEADER>
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                           <P STYLE="margin: 0pt">&nbsp;</P>

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    <TD STYLE="width: 28%">
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Suite 1509</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">15/F Jardine House</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1 Connaught Place</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Central, Hong Kong</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Phone: 852-3972-4955</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Fax: 852-3972-4999</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #003D4C">Website: www.wsgr.com</P></TD>
    <TD STYLE="width: 25%">
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#39321;&#28207;&#20013;&#29872;</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#24247;&#27138;&#24291;&#22580;&#19968;&#34399;</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#24609;&#21644;&#22823;&#24264;</FONT>15<FONT STYLE="font-family: Times New Roman, Times, Serif">&#27155;</FONT></P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1509<FONT STYLE="font-family: Times New Roman, Times, Serif">&#23460;</FONT></P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#38651;&#35441;</FONT>:
    852-3972-4955</P>
    <P STYLE="color: #003D4C; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#20659;&#30495;</FONT>:
    852-3972-4999</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #003D4C">&#32178;&#22336;: www.wsgr.com</P></TD></TR>
  </TABLE>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">September 17, 2021</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">Mr. Alexandra Barone</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Technology</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">100 F Street, N.E.</P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 5%; text-align: left"><B>Re:</B></TD><TD STYLE="padding-left: 1.5pt; text-align: justify; width: 95%"><B>BIT Mining Limited (CIK No. 0001517496)</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-left: 1.5pt; text-align: justify"><B>Response to the Staff&rsquo;s Comments on</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="padding-left: 1.5pt; text-align: justify"><B>Amendment No.1 to the Registration Statement on Form F-3 (Registration
No. 333-258329) Filed on September 1, 2021</B></TD></TR>
     </TABLE>

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

<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; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Barone and Mr. Kauten,</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; text-indent: 0.5in">On behalf of our client, BIT Mining Limited, a
foreign private issuer incorporated under the laws of the Cayman Islands (the &ldquo;<B>Company</B>&rdquo;), we are hereby submitting
to the staff (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) this letter
setting forth the Company&rsquo;s responses to the comments contained in the Staff&rsquo;s letter dated September 14, 2021 on the Company&rsquo;s
Amendment No.1 to the Registration Statement on Form F-3 (Registration No. 333-258329) filed with the Commission on September 1, 2021
(the &ldquo;<B>Amendment No.1</B>&rdquo;). Concurrently with the submission of this letter, the Company is filing with the Commission
Amendment No.2 to the Registration Statement (the &ldquo;<B>Amendment No.2</B>&rdquo;) and certain exhibits via EDGAR to for Staff&rsquo;s
review.</P>

<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-indent: 0.5in">To facilitate your review, we have separately delivered
to you today five courtesy copies of the Amendment No.2, marked to show changes to the Amendment No.1, and two copies of the submitted
exhibits.</P>

<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-indent: 0.5in">The Staff&rsquo;s comments are repeated below in
bold and are followed by the Company&rsquo;s responses. We have included page references in the Amendment No.2 where the disclosure addressing
a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Amendment No.2.</P>

<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: center">Wilson Sonsini Goodrich &amp; Rosati</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#23041;&#29246;&#36956;</FONT>&#8231;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#26705;&#35199;&#23612;</FONT>&#8231;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#21476;&#22855;</FONT>&#8231;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#32645;&#27801;&#36842;&#24459;&#24107;&#20107;&#21209;&#25152;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Partners
 &#21512;&#22821;&#20154;</FONT>: Weiheng Chen <FONT STYLE="font-family: Times New Roman, Times, Serif">&#38515;&#29010;&#24658;</FONT>,
Dan Ouyang <FONT STYLE="font-family: Times New Roman, Times, Serif">&#27472;&#38525;&#20025;</FONT>*, Wanda Woo <FONT STYLE="font-family: Times New Roman, Times, Serif">&#32993;&#33463;&#31584;</FONT>,
Winfield Lau <FONT STYLE="font-family: Times New Roman, Times, Serif">&#21129;&#27891;&#26249;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*Not Resident in Hong Kong</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">austin&nbsp;&nbsp; beijing&nbsp;&nbsp; boston&nbsp;&nbsp;
brussels&nbsp;&nbsp; hong kong&nbsp;&nbsp; london&nbsp;&nbsp; los angeles &nbsp;&nbsp;new york&nbsp;&nbsp; palo alto<BR>
san diego&nbsp;&nbsp; san francisco&nbsp;&nbsp; seattle&nbsp;&nbsp; shanghai &nbsp;&nbsp;washington, dc&nbsp;&nbsp; wilmington, de</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: red"></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">Page 2</P>

<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"><B><U>Cover Page</U></B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We note your response to prior comment 1. Please revise the cover page to expressly state that the legal and operational risks associated with having operations in China may cause the value of your securities to significantly decline or to be worthless. In addition, please include disclosure on the cover page relating to how recent statements and regulatory actions by China&rsquo;s government, such as those related to the use of variable interest entities, may impact the company&rsquo;s ability to conduct its business, accept foreign investments, or list on a U.S. or other foreign exchange.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on cover page of the Amendment No.2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Our Risks and Challenges, page 7 </U></B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please revise your prospectus summary and the corresponding risk factor on page 13 to expressly acknowledge the risks that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offeror continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. In addition, revise your prospectus summary and the corresponding risk factor on page 17 to state that the Chinese government may intervene or influence your operations at any time.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages 7, 8, 13, 14 and 17 of the Amendment No.2.</P>

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

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

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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">Page 3</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; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If you have any questions regarding the Amendment
No. 2 to Registration Statement, please contact us via e-mail at <U>rblake@wsgr.com</U> and <U>keli@wsgr.com</U>.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
    truly yours,</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Weiheng
    Chen</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weiheng
    Chen</FONT></TD></TR>
  </TABLE>


<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">Enclosures</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">cc:</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">Xianfeng Yang, Chief Executive Officer, BIT Mining Limited</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Richard C. Blake, Wilson Sonsini Goodrich &amp; Rosati, Professional
Corporation</P>

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



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

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
