[HIVE LETTERHEAD]
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Irving
Jason Niethamer
Re: HIVE Digital Technologies Ltd.
Form 40-F for Fiscal Year Ended March 31, 2024
File No. 001-40398
Ladies and Gentlemen:
HIVE Digital Technologies Ltd. (the "Company") confirms receipt of your letter dated March 6, 2025 (the "Comment Letter") concerning the above-referenced annual report on Form 40-F. The Company respectfully requests an extension and expects to respond to the comments in the Comment Letter on or before Friday, March 28, 2025
If you have any questions or need anything further, please contact me at darcy@hivedigitaltech.com, or the Company's U.S. counsel, Jonathan Gardner of Kavinoky Cook LLP, at 716-332-5290 or jgardner@kavinokycook.com.
Very truly yours,
/s/ Darcy Daubaras
Darcy Daubaras
Chief Financial Officer
Cc: Jonathan Gardner, Kavinoky Cook LLP
Danielle Fahey, Kavinoky Cook LLP