Cipher Mining Inc.

222 Purchase Street, Suite #290

Rye, New York 10580

+1 (914) 370-8006

January 26, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Re:	Cipher Mining Inc. (the “Company”)
	Registration Statement on Form S-1 (File No. 333-262283)

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement on Form S-1 to 4:05 P.M., Eastern Time, on January 28, 2022 or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.

The Company requests that it be notified of such effectiveness by a telephone call to J. David Stewart of Latham & Watkins LLP at (405) 933-4988 and that such effectiveness also be confirmed in writing.

Very truly yours,
Cipher Mining Inc.
By:	/s/ Tyler Page
	Name: Tyler Page
	Title: Chief Executive Officer

cc:	(via email)
	J. David Stewart, Latham & Watkins LLP
	Ryan Maierson, Latham & Watkins LLP