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             April 13, 2023

       Erke Huang
       Chief Financial Officer
       Bit Digital, Inc.
       33 Irving Place
       New York, NY 10003

                                                        Re: Bit Digital, Inc.
                                                            Form 20-F Filed 
April 15, 2022
                                                            File No. 001-38421

       Dear Erke Huang:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
             Sincerely,

                                                                                
             Division of Corporation Finance
                                                                                
             Office of Crypto Assets