CORRESP 1 filename1.htm

Simpson Thacher & Bartlett

icbc tower, 35th floor

3 garden road, central

hong kong

_____________

telephone: +852-2514-7600

facsimile: +852-2869-7694

Direct Dial Number

+852-2514-7620

E-mail Address

ygao@stblaw.com

December 8, 2022

CONFIDENTIAL AND VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Ms. Kathleen Collins
	Ms. Megan Akst

Re:

BIT Mining Limited
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 7, 2022
File No. 001-36206

Ladies and Gentlemen:

On behalf of our client, BIT Mining Limited (the “Company”), we are submitting this letter in response to your correspondence dated November 15, 2022 (the “November 15 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on April 7, 2022.

In the November 15 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as possible when the Company will respond. The Company respectfully advises the Staff that it is working on its responses and that it will require additional time in order to respond fully to your letter.

The Company is therefore requesting an extension until December 30, 2022 and expects to respond no later than that date.

* * *

michael j.c.M. ceulen

marjory j. ding

daniel fertig

adam C. furber

YI GAO

MAKIKO HARUNARI

Ian C. Ho

JONATHAN HWANG

anthony d. king

jin hYUK park

christopher k.s. wong

resident partners

simpson thacher & bartlett, hong kong is an affiliate of simpson thacher & bartlett llp with offices in:

New York

Beijing

Brussels

Houston

LONDON

Los Angeles

Palo Alto

SÃO PAULO

TOKYO

Washington, D.C.

Simpson Thacher & Bartlett

December 8, 2022

-2-

Division of Corporation Finance

U.S. Securities and Exchange Commission

In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).

	Very truly yours,

	/s/ Yi Gao

	Yi Gao

cc:	Xianfeng Yang, Chief Executive Officer
	Qiang Yuan, Chief Financial Officer
	Bo Yu, Chairman, Chief Operating Officer
	Man San Vincent Law, Executive Director
	BIT Mining Limited

	Danielle Bian, Partner
	MaloneBailey, LLP