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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">As filed with the Securities and Exchange Commission
on June 18, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Registration No. 333-</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549<BR>
____________________________<BR>
<BR>
FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933<BR>
____________________________<BR>
<BR>
GREENIDGE GENERATION HOLDINGS INC.<BR>
</B>(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization)</FONT></TD>
    <TD STYLE="width: 2%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>86-1746728</B><BR>
(I.R.S. Employer Identification No.)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><BR>
<BR>
</B></P>

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    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>1159 Pittsford-Victor Road, Suite 240<BR>
Pittsford, New York</B><BR>
(Address of Principal Executive Offices)</FONT></TD>
    <TD STYLE="width: 2%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>14534</B><BR>
(Zip Code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THIRD AMENDED AND RESTATED 2021 EQUITY INCENTIVE
PLAN</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#9;(Full title of the plan)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>____________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Jordan Kovler</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chief Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Greenidge Generation Holdings Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1159 Pittsford-Victor Road, Suite 240</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Pittsford, New York 14534<BR>
(315) 536-2359</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, address and telephone number, including area
code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>____________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><I>With a copy to:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Kenneth M. Silverman</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Olshan Frome Wolosky LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1325 Avenue of the Americas</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>15th Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, New York 10019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Telephone: (212) 451-2300</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>____________________________</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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    <TD STYLE="width: 33%; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="width: 34%; text-indent: 0in"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD>
    <TD STYLE="width: 33%; text-indent: 0in"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Emerging growth company&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">If an emerging growth company, indicate by check mark
if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">____________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">This registration statement on Form S-8 is being
filed by Greenidge Generation Holdings Inc. (the &ldquo;Company&rdquo;) for the purpose of registering an additional 1,000,000 shares
of the Company&rsquo;s Class A common stock, par value $0.0001 per share (&ldquo;Common Stock&rdquo;), under the Company&rsquo;s Third
Amended and Restated 2021 Equity Incentive Plan, which was amended and restated, effective as of June 17, 2025, to increase the number
of shares of Common Stock authorized for issuance thereunder by 1,000,000 shares. Each of the Company&rsquo;s Registration Statements
on Form S-8 (File Nos. 333-260257, 333-272238 and 333-284956) filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
on October 14, 2021, May 26, 2023 and February 14, 2025, respectively, is incorporated by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in"><B>INFORMATION REQUIRED IN
THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The documents containing the information required
by Item 1 and Item 2 of Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1) under the Securities Act
of 1933, as amended (the &ldquo;Securities Act&rdquo;). Such documents need not be filed with the SEC either as part of this registration
statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents
incorporated by reference in the registration statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus
that meets the requirements of Section 10(a) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in"><B>INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT</B></P>



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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><B>Item 3.</B></TD><TD><B>Incorporation of Documents by Reference.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">The following documents previously
filed by the Company with the SEC under the Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;),
are incorporated herein by reference (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01
of Form 8-K, unless otherwise indicated therein, including any exhibits included with such Items):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Our Annual Report on&nbsp;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025015543/gree-20241231.htm">Form&nbsp;10-K</A>&nbsp;for the year ended December&nbsp;31, 2024, filed with the SEC on March 31, 2025 (as
amended by our <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025018516/gree-20241231.htm">Form 10-K/A</A>, filed with the SEC on April 21, 2025);</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Our Quarterly Report on&nbsp;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025026016/gree-20250331.htm">Form&nbsp;10-Q</A>&nbsp;for the fiscal quarter ended March 31, 2025, filed with the SEC on May 15, 2025;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Our Current Reports on Form&nbsp;8-K&nbsp;(only to the extent &#8220;filed&#8221; and not &#8220;furnished&#8221;), filed with the
SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025017864/gree-20250409.htm">April 15, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025017929/gree-20250414.htm">April 16, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025023241/gree-20250501.htm">May 7, 2025</A> and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000162828025031827/gree-20250617.htm" STYLE="-sec-extract: exhibit">June 17, 2025</A>; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>The description of our Common Stock contained in <A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000162828025015543/gree-20241231xex46descript.htm">Exhibit 4.4</A> to our Annual Report on Form 10-K for the year ended December 31, 2024,
filed with the SEC on March 31, 2025.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">All documents filed by the
Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this registration statement (other
than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form 8-K, unless otherwise indicated therein,
including any exhibits included with such Items), prior to the filing of a post-effective amendment to this registration statement which
indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this registration statement and to be a part hereof from the date of filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Any statement contained in
this registration statement or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or superseded for purposes of this registration statement to the extent that a statement contained or incorporated by reference herein
or in any subsequently filed document that is deemed to be incorporated by reference herein modifies or supersedes such statement. Any
such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration
statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD STYLE="text-align: justify"><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD STYLE="text-align: justify"><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Section 145 of the Delaware
General Corporation Law (the &ldquo;DGCL&rdquo;) provides that a corporation may indemnify directors and officers as well as other employees
and individuals against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement in connection with
specified actions, suits or proceedings, whether civil, criminal, administrative or investigative (other than an action by or in the right
of the corporation &ndash; a &ldquo;derivative action&rdquo;), if they acted in good faith and in a manner they reasonably believed to
be in or not opposed to the best interests of the corporation and, with respect to any criminal actions or proceedings, had no reasonable
cause to believe their conduct was unlawful. A similar standard is applicable in the case of derivative actions, except that indemnification
only extends to expenses (including attorneys&rsquo; fees) actually and reasonably incurred in connection with the defense or settlement
of such action, and the DGCL requires court approval before there can be any indemnification where the person seeking indemnification
has been found liable to the corporation. The DGCL provides that it is not exclusive of other rights to indemnification that may be granted
by a corporation&rsquo;s bylaws, disinterested director vote, stockholder vote, agreement or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Our second amended and restated
certificate of incorporation, as amended, and amended and restated bylaws provide for indemnification of directors and officers to the
fullest extent permitted by law, including payment of expenses in advance of resolution of any such matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">We have entered into indemnification
agreements with each of our directors and executive officers. These agreements, among other things, require us to indemnify each director
and executive officer to the fullest extent permitted by Delaware law, including indemnification expenses such as attorneys&rsquo; fees,
judgments, fines, and settlement amounts incurred by the director or executive officer in any action or proceeding, including any action
or proceeding by or in right of us, arising out of the person&rsquo;s services as a director or executive officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Company under the
foregoing provisions, we have been informed that in the opinion of the SEC, such indemnification is against public policy as expressed
in the Securities Act and is therefore unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">The foregoing summaries are
qualified in their entirety by the terms and provisions of such arrangements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><B>Item 7.</B></TD><TD><B>Exemption From Registration Claimed.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item</B></FONT><B> 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 11%; padding-right: 5.75pt; padding-left: 5.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Exhibit<BR>
    Number</B></P></TD>
    <TD STYLE="width: 89%; padding-right: 5.75pt; padding-left: 5.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Exhibit Description</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000094787122001118/ss1462961_ex0301.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000094787122001118/ss1462961_ex0301.htm" STYLE="-sec-extract: exhibit">Second Amended and Restated Certificate of Incorporation of Greenidge Generation Holdings Inc., dated September 6, 2022 (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-8 filed on October 31, 2022).</A></P></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000162828023018079/ex-31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1.2</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000162828023018079/ex-31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Greenidge Generation Holdings Inc., effective May 16, 2023 (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on May 15, 2023).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521217543/d166032dex32.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521217543/d166032dex32.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended and Restated Bylaws of Greenidge Generation Holdings Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-4 filed on July 16, 2021).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000119380525000565/def14a14132002_04282025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001844971/000119380525000565/def14a14132002_04282025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Third Amended and Restated 2021 Equity Incentive Plan (incorporated by reference to Annex A to the Definitive Proxy Statement on Form DEF 14A filed on April 18, 2025).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="ex51tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">5.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="ex51tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Olshan Frome Wolosky LLP.</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="ex231tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="ex231tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of MaloneBailey, LLP.</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="ex51tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="ex51tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Olshan Frome Wolosky LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="#POWEROFATTORNEY" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">24.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="#POWEROFATTORNEY" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Power of Attorney (included on the signature page hereto).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt; text-align: center"><A HREF="ex107tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">107</FONT></A></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt"><A HREF="ex107tos814132007_06182025.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Filing Fee Table.</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"><B>Item&nbsp;9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(a)</FONT>The
undersigned registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(1)</FONT>To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(i)</FONT>To
include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(ii)</FONT>To
reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the SEC pursuant to&nbsp;Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Filing Fee
Tables&rdquo; or &ldquo;Calculation of Registration Fee&rdquo; table, as applicable, in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(iii)</FONT>To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><I>provided, however</I>,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in this registration statement.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(2)</FONT>That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(3)</FONT>To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(b)</FONT>The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this registration
statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"><FONT STYLE="display: inline-block; width: 0.5in; float: left; white-space:nowrap">(h)</FONT>Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such
indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer
or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on&nbsp;Form S-8&nbsp;and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Pittsford, State of New York on June 18, 2025.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 10pt"><B>GREENIDGE GENERATION HOLDINGS INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt; padding-left: 5.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Jordan Kovler</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="width: 35%; padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 10pt">Jordan Kovler</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-right: 5.75pt; padding-left: 5.75pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><A NAME="POWEROFATTORNEY"></A>POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">KNOW ALL MEN BY THESE PRESENTS,
that each person whose signature appears below constitutes and appoints Jordan Kovler and Christian Mulvihill as his true and lawful attorney-in-fact,
each acting alone, with full power of substitution and resubstitution for him and in his name, place and stead, in any and all capacities,
to sign any and all amendments, including post-effective amendments, to this registration statement, and to file the same, with exhibits
thereto, and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorneys-in-fact or their substitutes, each acting alone, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Jordan Kovler</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0">Chief Executive Officer and Director</P>
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0">(Principal Executive Officer)</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">June 18, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Jordan Kovler</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Christian Mulvihill</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P>
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0">(Principal Financial and Accounting Officer)</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">June 18, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Christian Mulvihill</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Timothy Fazio</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Chairman of the Board of Directors</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">June 18, 2025</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Timothy Fazio</FONT></TD></TR>
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    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ George (Ted) Rogers</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Vice Chairman of the Board of Directors</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">June 18, 2025</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">George (Ted) Rogers</FONT></TD></TR>
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    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Andrew M. Bursky</P></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">June 18, 2025</FONT></TD></TR>
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    <P STYLE="font: 10pt/96% Times New Roman, Times, Serif; margin: 0; border-bottom: Black 0.5pt solid">/s/ Kenneth Fearn</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">June 18, 2025</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%">&nbsp;</TD>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">June 18, 2025</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">June 18, 2025</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Christopher Krug</FONT></TD>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">June 18, 2025</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 96%"><FONT STYLE="font-size: 10pt; line-height: 96%">Jerome Lay</FONT></TD>
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[{"type": "S-8", "sequence": "1", "filename": "s814132007_06182025.htm", "secsgml_size_bytes": 59282}]
{"company-data": {"conformed-name": "Greenidge Generation Holdings Inc.", "cik": "0001844971", "assigned-sic": "6199", "organization-name": "09 Crypto Assets", "ein": "861746728", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-288141", "film-number": "251056938"}, "business-address": {"street1": "1159 PITTSFORD-VICTOR ROAD", "street2": "SUITE 240", "city": "PITTSFORD", "state": "NY", "zip": "14534", "phone": "315-536-2359"}, "mail-address": {"street1": "1159 PITTSFORD-VICTOR ROAD", "street2": "SUITE 240", "city": "PITTSFORD", "state": "NY", "zip": "14534"}}
As filed with the Securities and Exchange Commission
on June 18, 2025
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
____________________________
GREENIDGE GENERATION HOLDINGS INC.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
86-1746728
(I.R.S. Employer Identification No.)
1159 Pittsford-Victor Road, Suite 240
Pittsford, New York
(Address of Principal Executive Offices)
14534
(Zip Code)
THIRD AMENDED AND RESTATED 2021 EQUITY INCENTIVE
PLAN
(Full title of the plan)
____________________________
Jordan Kovler
Chief Executive Officer
Greenidge Generation Holdings Inc.
1159 Pittsford-Victor Road, Suite 240
Pittsford, New York 14534
(315) 536-2359
(Name, address and telephone number, including area
code, of agent for service)
____________________________
With a copy to:
Kenneth M. Silverman
Olshan Frome Wolosky LLP
1325 Avenue of the Americas
15th Floor
New York, New York 10019
Telephone: (212) 451-2300
____________________________
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☒
If an emerging growth company, indicate by check mark
if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
____________________________
EXPLANATORY NOTE
This registration statement on Form S-8 is being
filed by Greenidge Generation Holdings Inc. (the "Company") for the purpose of registering an additional 1,000,000 shares
of the Company's Class A common stock, par value $0.0001 per share ("Common Stock"), under the Company's Third
Amended and Restated 2021 Equity Incentive Plan, which was amended and restated, effective as of June 17, 2025, to increase the number
of shares of Common Stock authorized for issuance thereunder by 1,000,000 shares. Each of the Company's Registration Statements
on Form S-8 (File Nos. 333-260257, 333-272238 and 333-284956) filed with the Securities and Exchange Commission (the "SEC")
on October 14, 2021, May 26, 2023 and February 14, 2025, respectively, is incorporated by reference herein.
PART I
INFORMATION REQUIRED IN
THE SECTION 10(a) PROSPECTUS
The documents containing the information required
by Item 1 and Item 2 of Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1) under the Securities Act
of 1933, as amended (the "Securities Act"). Such documents need not be filed with the SEC either as part of this registration
statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents
incorporated by reference in the registration statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus
that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents previously
filed by the Company with the SEC under the Securities Act and the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
are incorporated herein by reference (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01
of Form 8-K, unless otherwise indicated therein, including any exhibits included with such Items):
·
Our Annual Report on
Form 10-K
for the year ended December 31, 2024, filed with the SEC on March 31, 2025 (as
amended by our
Form 10-K/A
, filed with the SEC on April 21, 2025);
·
Our Quarterly Report on
Form 10-Q
for the fiscal quarter ended March 31, 2025, filed with the SEC on May 15, 2025;
·
Our Current Reports on Form 8-K (only to the extent "filed" and not "furnished"), filed with the
SEC on
April 15, 2025
,
April 16, 2025
,
May 7, 2025
and
June 17, 2025
; and
·
The description of our Common Stock contained in
Exhibit 4.4
to our Annual Report on Form 10-K for the year ended December 31, 2024,
filed with the SEC on March 31, 2025.
All documents filed by the
Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this registration statement (other
than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form 8-K, unless otherwise indicated therein,
including any exhibits included with such Items), prior to the filing of a post-effective amendment to this registration statement which
indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this registration statement and to be a part hereof from the date of filing of such documents.
1
Any statement contained in
this registration statement or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or superseded for purposes of this registration statement to the extent that a statement contained or incorporated by reference herein
or in any subsequently filed document that is deemed to be incorporated by reference herein modifies or supersedes such statement. Any
such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration
statement.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
Section 145 of the Delaware
General Corporation Law (the "DGCL") provides that a corporation may indemnify directors and officers as well as other employees
and individuals against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement in connection with
specified actions, suits or proceedings, whether civil, criminal, administrative or investigative (other than an action by or in the right
of the corporation – a "derivative action"), if they acted in good faith and in a manner they reasonably believed to
be in or not opposed to the best interests of the corporation and, with respect to any criminal actions or proceedings, had no reasonable
cause to believe their conduct was unlawful. A similar standard is applicable in the case of derivative actions, except that indemnification
only extends to expenses (including attorneys' fees) actually and reasonably incurred in connection with the defense or settlement
of such action, and the DGCL requires court approval before there can be any indemnification where the person seeking indemnification
has been found liable to the corporation. The DGCL provides that it is not exclusive of other rights to indemnification that may be granted
by a corporation's bylaws, disinterested director vote, stockholder vote, agreement or otherwise.
Our second amended and restated
certificate of incorporation, as amended, and amended and restated bylaws provide for indemnification of directors and officers to the
fullest extent permitted by law, including payment of expenses in advance of resolution of any such matter.
We have entered into indemnification
agreements with each of our directors and executive officers. These agreements, among other things, require us to indemnify each director
and executive officer to the fullest extent permitted by Delaware law, including indemnification expenses such as attorneys' fees,
judgments, fines, and settlement amounts incurred by the director or executive officer in any action or proceeding, including any action
or proceeding by or in right of us, arising out of the person's services as a director or executive officer.
Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Company under the
foregoing provisions, we have been informed that in the opinion of the SEC, such indemnification is against public policy as expressed
in the Securities Act and is therefore unenforceable.
The foregoing summaries are
qualified in their entirety by the terms and provisions of such arrangements.
Item 7.
Exemption From Registration Claimed.
Not applicable.
2
Item
8.
Exhibits.
Exhibit
Number
Exhibit Description
4.1.1
Second Amended and Restated Certificate of Incorporation of Greenidge Generation Holdings Inc., dated September 6, 2022 (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-8 filed on October 31, 2022).
4.1.2
Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Greenidge Generation Holdings Inc., effective May 16, 2023 (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on May 15, 2023).
4.2
Amended and Restated Bylaws of Greenidge Generation Holdings Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-4 filed on July 16, 2021).
4.3
Third Amended and Restated 2021 Equity Incentive Plan (incorporated by reference to Annex A to the Definitive Proxy Statement on Form DEF 14A filed on April 18, 2025).
5.1
Opinion of Olshan Frome Wolosky LLP.
23.1
Consent of MaloneBailey, LLP.
23.2
Consent of Olshan Frome Wolosky LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on the signature page hereto).
107
Filing Fee Table.
Item 9. Undertakings.
(a)
The
undersigned registrant hereby undertakes:
(1)
To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To
reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee
Tables" or "Calculation of Registration Fee" table, as applicable, in the effective registration statement; and
(iii)
To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;
provided, however
,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the
Exchange Act that are incorporated by reference in this registration statement.
3
(2)
That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial
bona fide
offering thereof.
(3)
To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
(b)
The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this registration
statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial
bona fide
offering thereof.
(h)
Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such
indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer
or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
4
SIGNATURES
Pursuant to the requirements
of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Pittsford, State of New York on June 18, 2025.
GREENIDGE GENERATION HOLDINGS INC.
By:
/s/ Jordan Kovler
Name:
Jordan Kovler
Title:
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS,
that each person whose signature appears below constitutes and appoints Jordan Kovler and Christian Mulvihill as his true and lawful attorney-in-fact,
each acting alone, with full power of substitution and resubstitution for him and in his name, place and stead, in any and all capacities,
to sign any and all amendments, including post-effective amendments, to this registration statement, and to file the same, with exhibits
thereto, and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorneys-in-fact or their substitutes, each acting alone, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.
Signature
Title
Date
/s/ Jordan Kovler
Chief Executive Officer and Director
(Principal Executive Officer)
June 18, 2025
Jordan Kovler
/s/ Christian Mulvihill
Chief Financial Officer
(Principal Financial and Accounting Officer)
June 18, 2025
Christian Mulvihill
/s/ Timothy Fazio
Chairman of the Board of Directors
June 18, 2025
Timothy Fazio
/s/ George (Ted) Rogers
Vice Chairman of the Board of Directors
June 18, 2025
George (Ted) Rogers
/s/ Andrew M. Bursky
Director
June 18, 2025
Andrew M. Bursky
/s/ Kenneth Fearn
Director
June 18, 2025
Kenneth Fearn
/s/ David Filippelli
Director
June 18, 2025
David Filippelli
/s/ Christopher Krug
Director
June 18, 2025
Christopher Krug
/s/ Jerome Lay
Director
June 18, 2025
Jerome Lay
5
/s/ Timothy Lowe
Director
June 18, 2025
Timothy Lowe
/s/ Michael Neuscheler
Director
June 18, 2025
Michael Neuscheler
6