Exhibit 99.108

  Ontario
Securities
Commission Commission des
valeurs mobilières
de l’Ontario 22nd Floor
20 Queen Street West
Toronto ON M5H 3S8 22e étage
20, rue Queen ouest
Toronto ON M5H 3S8

RECEIPT

Bitfarms Ltd.

This is the receipt of the Ontario Securities Commission for the Preliminary Base Shelf Prospectus of the above Issuer dated March 12, 2021 (the preliminary prospectus).

The preliminary prospectus has been filed under Multilateral Instrument 11-102 Passport System in British Columbia, Alberta, Saskatchewan, Manitoba, Quebec, New Brunswick, Nova Scotia, Prince Edward Island, Newfoundland and Labrador, Northwest Territories, Yukon and Nunavut. A receipt for the preliminary prospectus is deemed to be issued by the regulator in each of those jurisdictions, if the conditions of the Instrument have been satisfied.

March 15, 2021

Sonny Randhawa

Sonny Randhawa

Director, Corporate Finance Branch

SEDAR Project #     3186538