Jolie Kahn, Esq.

12 E. 49^th Street, 11^th floor

New York, NY 10017

(516) 217-6379 (telephone)

(866) 705-3071 (telefax)

Joliekahnlaw@sbcglobal.net (email)

July 11, 2022

Division of Corporate Finance

United States Securities and Exchange

Commission

Washington, DC 20549

Attn:

Melissa Walsh

Re:

Marathon Digital Holdings, Inc. – Request for Extension to Respond to Your June 24, 2022 Comment Letter

Dear Melissa:

Thank you for your call this morning. As discussed, Marathon intends to provide a comprehensive response to your comments no later than Monday, July 25, 2022. The reasons for the extension are: (i) the fact that one of its two advisors on this project was completely closed down last week on top of the July 4^th weekend, and (ii) the complex nature of multiple comments, and the Company’s determination to answer to the full satisfaction of the Commission. As further discussed, I will likely reach out on behalf of my client toward the end of this week to schedule a call for early next week to answer any questions with regard to your comments so that their answers are completely responsive to your comments.

I thank you for your assistance on behalf of my client and look forward to a brief call next week.

Sincerely,

/s/ Jolie Kahn

cc: Hugh Gallagher