MARATHON DIGITAL HOLDINGS, INC.
| July 25, 2023 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-4561
Attn: Melissa Walsh
| Re: | Marathon Digital Holdings, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2022 | |
| Form 10-Q for the Fiscal Year Ended March 31, 2023 | |
| File No. 001-36555 |
Dear Melissa:
We are requesting an extension to reply to your comment letter regarding the above referenced until Tuesday, August 8, 2023. Thank you in advance for your kind consideration.
| Sincerely, | |
| /s/ Jolie Kahn | |
| Jolie Kahn | |
| General Counsel |