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                             May 3, 2022

       Xianfeng Yang
       Chief Executive Officer
       BIT Mining Limited
       Units 813&815, Level 8, Core F, Cyberport 3
       100 Cyberport Road
       Hong Kong

                                                        Re: BIT Mining Limited
                                                            Amendment No. 9 to
Registration Statement on Form F-3
                                                            Filed April 19,
2022
                                                            File No. 333-258329

       Dear Mr. Yang:

             We have reviewed your amended registration statement and have the
following
       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.
Unless we note
       otherwise, our references to prior comments are to comments in our April
18, 2022 letter.

       Amendment No. 9 to Registration Statement on Form F-3

       Cover Page

   1.                                                   We note your response
to prior comment 1 and your references to mainland China
                                                        throughout the filing.
As you conduct a significant portion of your operations in Hong
                                                        Kong, please revise
your disclosure throughout the filing to address each of the legal and
                                                        operational risks
associated with conducting your business in Hong Kong set forth in the
                                                        sample letter to
China-based companies available on our website.
   2.                                                   Please disclose the
percentage of your revenues derived from Hong Kong and Macau for
                                                        the periods presented
and include corresponding disclosure in the prospectus summary.
 Xianfeng Yang
BIT Mining Limited
May 3, 2022
Page 2
Our Company
Our Business, page 4

3.     We note your disclosure that you do not have any variable interest
entities in China.
       Please disclose whether you have any variable interest entities in Macau
or Hong Kong.
4.     We note your disclosure that you no longer have any revenue-generating
operations in
       mainland China. Please disclose that adverse actions by the Chinese
government may
       force you to cease your administrative support and internal information
technology
       services from China to your international cryptocurrency mining
business.
        You may contact Jeff Kauten, Staff Attorney, at (202) 551-3447, or in
his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require
further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.



                                                            Sincerely,
FirstName LastNameXianfeng Yang
                                                            Division of
Corporation Finance
Comapany NameBIT Mining Limited
                                                            Office of
Technology
May 3, 2022 Page 2
cc:       Ke Li, Esq.
FirstName LastName