<SEC-DOCUMENT>0001213900-21-057631.txt : 20211210
<SEC-HEADER>0001213900-21-057631.hdr.sgml : 20211210
<ACCEPTANCE-DATETIME>20211109132805
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ACCESSION NUMBER:		0001213900-21-057631
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mawson Infrastructure Group Inc.
		CENTRAL INDEX KEY:			0001218683
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				880445167
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		LEVEL 5, 97 PACIFIC HIGHWAY
		CITY:			NORTH SYDNEY NSW
		STATE:			C3
		ZIP:			2060
		BUSINESS PHONE:		61 02 8624 6130

	MAIL ADDRESS:	
		STREET 1:		LEVEL 5, 97 PACIFIC HIGHWAY
		CITY:			NORTH SYDNEY NSW
		STATE:			C3
		ZIP:			2060

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Wize Pharma, Inc.
		DATE OF NAME CHANGE:	20171120

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OphthaliX, Inc.
		DATE OF NAME CHANGE:	20120207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DENALI CONCRETE MANAGEMENT INC
		DATE OF NAME CHANGE:	20030213
</SEC-HEADER>
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<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><I>LEVEL
5, 97 PACIFIC HIGHWAY</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><I>NORTH
SYDNEY NSW 2060</I></B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Telephone: +61 2 8624 6130</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">November 9, 2021</P>

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, DC 20549-3010</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attn: Matthew Derby, Esq.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 6%">Re:</TD>
    <TD STYLE="width: 47%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mawson Infrastructure Group Inc.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Registration Statement on Form S-3<BR>
File No. 333-260600</P></TD>
    <TD STYLE="width: 47%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Acceleration Request</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Requested Date: November 10, 2021</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Requested Time: 4:00 P.M. Eastern Time</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">(or as soon thereafter
    as possible)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">Mawson Infrastructure Group
Inc. (the &ldquo;<B>Company</B>&rdquo;), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the
above-referenced Registration Statement on Form S-3 be declared effective at the &ldquo;Requested Date&rdquo; and &ldquo;Requested Time&rdquo;
set forth above or at such later time as the Company or its counsel, Dentons US LLP, may orally request via telephone call to the staff
(the &ldquo;<B>Staff</B>&rdquo;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">Once the Registration Statement
has been declared effective, please orally confirm that event with Brian Lee of Dentons US LLP, counsel to the Company, at (212) 768-6926.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 0pt">Sincerely,</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 0pt"><B>MAWSON
INFRASTRUCTURE GROUP INC.</B></P>
<B></B></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">By:&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 35%">/s/ James Manning</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Name: James Manning<BR>Title: Chief Executive Officer</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-indent: 0.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in; text-indent: 0.25in"></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 4%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 96%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-indent: 0in">Brian Lee, Esq.<BR>
    &#9;<I>Dentons US LLP</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

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

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