SOLUNA HOLDINGS, INC.
325 Washington Avenue Extension
Albany, New York 12205
February 11, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
ATTN: Alexandra Barone
Re: | Soluna Holdings, Inc. | |
Registration Statement on Form S-3 | ||
File Number 333-262594 | ||
Withdrawal of Acceleration Request |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on February 11, 2022, in which we requested acceleration of the effective date of the above-referenced Registration Statement for Tuesday, February 15, 2022. Soluna Holdings, Inc. is no longer requesting that such Registration Statement be declared effective at the previously-requested date and we hereby formally withdraw such request for acceleration of the effective date.
Very truly yours, | ||
Soluna Holdings, Inc. | ||
By: | /s/ Michael Toporek | |
Name: | Michael Toporek | |
Title: | Chief Executive Officer |