Core Scientific, Inc./tx — Regulatory Filings 2021

Feb 5, 2021

CORRESP 1 filename1.htm

February 5, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:
Registration Statement on Form S-1
Filed January 22, 2021, as amended
File No. 333-252355

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby join in the request of Power & Digital Infrastructure Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on February 9, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 624 copies of the Preliminary Prospectus dated February 4, 2021 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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Very truly yours,
BARCLAYS CAPITAL INC.
BOFA SECURITIES, INC.
as Representatives of the Several Underwriters
BARCLAYS CAPITAL INC.
By :	/s/ Victoria Hale
	Name:	Victoria Hale
	Title:	Authorized Signatory
BOFA SECURITIES, INC.
By :	/s/ Michael
Liloia
	Name: Michael Liloia
	Title: Director

[ Signature Page – Acceleration Request ]

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