Bit Origin Ltd
160 Robinson Road,
12F, SBF Center
Singapore 068914
347-556-4747
June 9, 2026
United States Securities
and Exchange Commission
Division of Corporation
Finance
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
Bit Origin Ltd |
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Registration Statement on Form F-1 |
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Filed August 25, 2025
File No. 333-289827 |
Ladies and Gentlemen:
Bit Origin Ltd (the “Company”),
hereby requests, pursuant to Rule 477 of the Securities Act of 1933, as amended (“Securities Act”) that the Company’s
Registration Statement on Form F-1 (File No. 333-289827), filed with the Securities and Exchange Commission (“SEC”) on August
25, 2025, together with all exhibits thereto (“Registration Statement”), be withdrawn effective as of the date hereof or at
the earliest practicable date hereafter.
The Company is seeking withdrawal
of the Registration Statement as it has determined not to pursue, at this time, the contemplated resale from time to time by certain selling
stockholders of shares of the Company’s Class A Ordinary Shares, to which the Registration Statement relates. The Registration Statement
has not been declared effective and no securities of the Company were sold pursuant to the Registration Statement.
Based on the foregoing, the
Company submits that the withdrawal of the Registration Statement is consistent with the public interest and protection of investors as
contemplated by paragraph (a) of Rule 477. The Company requests that, in accordance with Rule 457(p) under the Securities Act, all fees
paid to the SEC in connection with the filing of the Registration Statement be credited for future use.
If you have any questions
or comments regarding the foregoing, please contact Scott Linsky of Lucosky Brookman LLP at (732) 395-4408 or slinsky@lucbro.com with
any questions.
Very truly yours,
| /s/ Jinghai Jiang |
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| Jinghai Jiang |
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| Chief Executive Officer, Chief Operating Officer and Chairman of the Board |
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Cc: Scott E. Linsky, Esq.
