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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">As filed with the Securities and Exchange Commission
on October 14, 2021</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 6pt 5.05pt; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 5.75pt 6pt 5.05pt; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 6pt 5.05pt; text-align: center"><B><I>Registration Statement<BR>
under<BR>
The Securities Act of 1933</I></B></P>

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<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>GREENIDGE GENERATION HOLDINGS INC.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; padding-right: 0.05in; padding-left: 10pt; font: 10pt/106% Times New Roman, Times, Serif; text-align: center; text-indent: -10pt"><FONT STYLE="font-size: 8pt; line-height: 106%"><B>Delaware</B><BR>
<I>(State or other jurisdiction of<BR>
incorporation or organization)</I></FONT></TD>
    <TD STYLE="width: 33%; padding-right: 0.05in; padding-left: 0.05in; font: 10pt/106% Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt; line-height: 106%"><B>7374</B><BR>
<I>(Primary Standard Industrial<BR>
Classification Code Number)</I></FONT></TD>
    <TD STYLE="width: 33%; padding-right: 0.05in; padding-left: 0.05in; font: 10pt/106% Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt; line-height: 106%; background-color: white"><B>86-1746728</B></FONT><FONT STYLE="font-size: 8pt; line-height: 106%"><BR>
<I>(I.R.S. Employer<BR>
Identification No.)</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 2pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>590 Plant Road</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Dresden, NY 14441</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(315) 536-2359</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">(Address, including zip
code, and telephone number, including area code, of registrant&rsquo;s principal executive offices)</FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Greenidge Generation
Holdings Inc. 2021 Equity Incentive Plan</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Full title of the
plans)</B></FONT></P>


<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 25%; color: black">

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Jeffrey E. Kirt</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Chief Executive Officer</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>590 Plant Road</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Dresden, NY 14441</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(315) 536-2359</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">(Name, address, including
zip code, and telephone number, including area code, of agent for service)</FONT></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 25%; color: black">

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>With copies to:</B></FONT></P>

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

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 50%"><P STYLE="margin-top: 0; margin-bottom: 0"><B>Gillian Emmett Moldowan</B></P>
                                             <P STYLE="margin-top: 0; margin-bottom: 0"><B>Shearman &amp; Sterling LLP</B></P>
                                             <P STYLE="margin-top: 0; margin-bottom: 0"><B>599 Lexington Avenue</B></P>
                                             <P STYLE="margin-top: 0; margin-bottom: 0"><B>New York, NY 10022</B></P>
                                             <P STYLE="margin-top: 0; margin-bottom: 0"><B>212-848-4000</B></P></TD></TR></TABLE>
</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">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 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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">Large accelerated filer <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">Accelerated filer <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Non-accelerated filer&nbsp;&#9746; <FONT STYLE="font-family: Segoe UI Symbol,sans-serif"></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Smaller reporting company &#9746;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif"></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify">Emerging growth company &#9746;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif"></FONT></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 0 6pt; text-align: justify">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><BR STYLE="clear: both">
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 6pt 5.05pt; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 6pt 5.05pt; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></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: 37%; border-top: Black 1.5pt double; border-right: Black 1.5pt solid; border-left: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Title of Securities to be Registered</B></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Amount to be Registered</B>(1)</TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Proposed Maximum Offering Price Per Share</B></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Proposed Maximum Aggregate Offering Price</B></TD>
    <TD STYLE="width: 12%; border-top: Black 1.5pt double; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Amount of Registration Fee</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1.5pt solid; border-left: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-top: 0.15pt; padding-right: 5.4pt; padding-left: 5.4pt">Class A Common Stock, par value $0.0001 per share under the Greenidge Generation Holdings Inc. 2021 Equity Incentive Plan</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.75pt; padding-left: 5.4pt; text-align: center">3,831,112(2)</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-top: 0.5pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$23.23(4)</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-top: 0.5pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$88,996,731.76</TD>
    <TD STYLE="border-right: Black 1.5pt solid; vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.35pt; text-align: center; line-height: normal">$8,250</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1.5pt solid; border-left: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-top: 0.15pt; padding-right: 5.4pt; padding-left: 5.4pt">Class A Common Stock, par value $0.0001 per share underlying stock option awards outstanding under the Greenidge Generation Holdings Inc. 2021 Equity Incentive Plan</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.75pt; padding-left: 5.4pt; text-align: center">583,080(3)</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-top: 0.5pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$6.01(5)</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-top: 0.5pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$3,504,310.80</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.35pt; text-align: center; line-height: 9.5pt">$324.85</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; border-left: Black 1.5pt solid; padding-top: 0.15pt; padding-left: 0.7pt">Total</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; padding-right: 5.75pt; padding-left: 5.4pt; text-align: center">4,414,192</TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 0.5in"><FONT STYLE="background-color: white">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; padding-top: 0.5pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">$92,501,042.56</TD>
    <TD STYLE="border-right: Black 1.5pt solid; border-bottom: Black 1.5pt solid; padding-top: 0.5pt; vertical-align: top; padding-right: 5.4pt; padding-left: 5.35pt; text-align: center; line-height: 9.5pt">$8,574.85</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: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416 of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this
Registration Statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) shall also cover any additional shares of class A common
stock, par value $0.0001 per share (&ldquo;Common Stock&rdquo;) of Greenidge Generation Holdings Inc. (the &ldquo;Registrant&rdquo;) that
become issuable by reason of any stock dividend, stock split, recapitalization or any other similar transaction that results in an increase
in the number of outstanding shares of Common Stock.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">Represents (a) 2,631,112 shares of Common Stock available for future issuance under the Registrant&rsquo;s
2021 Equity Incentive Plan (the &ldquo;2021 Plan&rdquo;) and (b) 1,200,000 shares of Common Stock subject to outstanding awards granted
under the 2021 Plan that may be forfeited, canceled, repurchased by the Registrant or are otherwise terminated, which, pursuant to the
terms of the 2021 Plan, will become available for future issuance under the 2021 Plan.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">Represents 583,080 shares of Common Stock issuable upon the exercise of outstanding stock options granted
under the 2021 Plan as of the date of this Registration Statement.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(4)</TD><TD STYLE="text-align: justify">Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act, solely for purposes
of calculating the registration fee on the basis of $23.23 per share, the average of the high and low prices of the Registrant&rsquo;s
common stock on October 12, 2021 as reported on the Nasdaq Capital Market.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(5)</TD><TD STYLE="text-align: justify">Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the
registration fee on the basis of the weighted average exercise price of $6.01 per share (rounded to the nearest cent) of outstanding stock
options granted under the 2021 Plan.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"><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-align: justify; text-indent: 0.5in">The information required
by Item 1 and Item 2 of Part I of Form S-8 is omitted from this filing in accordance with Rule 428 under the Securities Act and the introductory
note to Part I of Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the
Plan covered by this Registration Statement as required by Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><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 0 12pt; text-align: justify; text-indent: 0.5in">The following documents
filed by the Registrant with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) are incorporated by reference to this
Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Registration Statement on Form S-1/A filed on September 14, 2021 (File No. 333-259247),
which contains audited financial statements for the Registrant&rsquo;s latest fiscal year for which such statements have been filed.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">The Registrant's Quarterly Report on Form 10-Q for the period ended June 30, 2021, as filed with the SEC on September 23, 2021.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s prospectus filed on October 6, 2021 pursuant to Rule 424(b) under the
                                                               Securities Act relating to the Registration Statement on Form S-1, as amended (File No. 333-259637).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(d)</TD><TD STYLE="text-align: justify">The description of the Registrant&rsquo;s Common Stock, which is contained in the Registrant&rsquo;s Registration
Statement on Form 8-A filed on September 13, 2021 (File No. 333-40808) under the Securities and Exchange Act of 1934, as amended (the
&ldquo;Exchange Act&rdquo;), including any amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(e)</TD><TD STYLE="text-align: justify">The Registrant's Current Reports on Form 8-K filed September 13, 2021, September 15, 2021, October 4, 2021 and October 12, 2021.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">In addition, all documents
subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment 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 herein and to be a part hereof from the date of filing or furnishing of such documents;
provided, however, that information deemed to have been furnished and not filed shall not be deemed to be incorporated by reference into
this Registration Statement. Any statement contained 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 herein or
in any other subsequently filed document that also is or 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>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 4.</B></TD><TD><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">See the description of
the Registrant&rsquo;s Common Stock contained in the Registration Statement on Form 8-A filed on September 13, 2021 (File No. 333-40808).</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 5.</B></TD><TD><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">None.</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><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">Section&nbsp;145 of the Delaware
General Corporation Law 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
and proceedings whether civil, criminal, administrative, or investigative, other than a derivative action by or in the right of the corporation,
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 action or proceeding, had no reasonable cause to believe their conduct was unlawful. A similar standard
is applicable in the case of derivative actions, except that indemnification extends only to expenses, including attorneys&rsquo; fees,
incurred in connection with the defense or settlement of such action and the statute requires court approval before there can be any indemnification
where the person seeking indemnification has been found liable to the corporation. The statute provides that it is not exclusive of other
indemnification that may be granted by a corporation&rsquo;s certificate of incorporation, bylaws, disinterested director vote, stockholder
vote, agreement or&nbsp;otherwise.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The amended and restated certificate
of incorporation and bylaws of the Registrant 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-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Registrant under the foregoing
provisions, the Registrant has 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; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><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">Not applicable.<BR STYLE="clear: both">
</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

<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="width: 17%; border-bottom: Black 1pt solid; padding-right: 5.75pt; padding-left: 5.4pt"><B>Exhibit Number</B></TD>
    <TD STYLE="width: 2%; padding-right: 5.75pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 81%; border-bottom: Black 1pt solid; padding-right: 5.75pt; padding-left: 5.4pt; text-align: center"><B>Description</B></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521271901/d132360dex33.htm">3.1</A></TD>
    <TD STYLE="vertical-align: top; padding-top: 3.05pt; padding-left: 3.55pt; line-height: 103%">&nbsp;</TD>
    <TD STYLE="padding-top: 3.05pt; padding-left: 3.55pt; line-height: 103%"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521271901/d132360dex33.htm">Amended and Restated Certificate of Incorporation of the Registrant</A> (1)</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521217543/d166032dex32.htm">3.2</A></TD>
    <TD STYLE="vertical-align: top; padding-top: 1.55pt; padding-left: 3.55pt; line-height: 103%">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-left: 3.55pt; line-height: 103%"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521217543/d166032dex32.htm">Amended and Restated Bylaws of the Registrant</A> (1)</TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="ss491683_ex0501.htm">5.1</A>*</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.6pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-left: 3.55pt"><A HREF="ss491683_ex0501.htm">Opinion of Shearman &amp; Sterling LLP</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="ss491683_ex0501.htm">23.1</A>*</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-left: 3.55pt"><A HREF="ss491683_ex0501.htm">Consent of Shearman &amp; Sterling LLP (contained in Exhibit 5.1)</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="ss491683_ex2302.htm">23.2</A>*</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.5pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-left: 3.55pt"><A HREF="ss491683_ex2302.htm">Consent of Plante &amp; Moran, PLLC</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="ss491683_ex2303.htm">23.3</A>*</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.5pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-left: 3.55pt"><A HREF="ss491683_ex2303.htm">Consent of Armanino LLP</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="#a_002">24.1</A>*</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-left: 3.55pt"><A HREF="#a_002">Power of Attorney (contained on the signature page hereto)</A></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5.75pt; padding-bottom: 12pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521271901/d132360dex101.htm">99.1</A></TD>
    <TD STYLE="vertical-align: top; padding-top: 1.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-left: 3.55pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1844971/000119312521271901/d132360dex101.htm">Greenidge Generation Holdings Inc. 2021 Equity Incentive Plan</A> (1)</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-align: justify">* Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(1) Incorporated by reference to the Registrant&rsquo;s
Registration Statement on Form S-1/A (Registration Statement No. 333-259247) filed with the Commission on September 14, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 9.</B></TD><TD><B>Undertakings.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">(a)<FONT STYLE="font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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; text-align: justify; text-indent: 1in">(i)<FONT STYLE="font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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; text-align: justify; text-indent: 1in">(ii)<FONT STYLE="font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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
<FONT STYLE="background-color: white">statement; and </FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">(b)<FONT STYLE="font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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 bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">(c)<FONT STYLE="font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 Section 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 the
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">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant further undertakes that, 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 Commission 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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.75pt 12pt 5.05pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Pursuant to the requirements of the Securities
Act, the Registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the Town of Torrey, State of New York, on this 14th day of October, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 24pt 2.5in; text-align: right; text-indent: -27.35pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD COLSPAN="3" STYLE="text-align: right"><B>GREENIDGE GENERATION HOLDINGS INC.</B></TD></TR>
                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD></TR>
                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD></TR>
                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD></TR>
                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>By:</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: left">/s/ Jeffrey E. Kirt</TD></TR>
                                                                                                                                      <TR STYLE="vertical-align: top">
<TD STYLE="width: 70%"></TD><TD STYLE="width: 5%"></TD><TD STYLE="padding-top: 3pt; text-align: right; width: 25%">Name: Jeffrey E. Kirt</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: right">Title: Chief Executive Officer</TD></TR>
                                                                                                                                                                            </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 2.5in; text-align: right; text-indent: 0in"></P>

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

<P STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin: 15pt 0 9pt; text-align: center"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin: 15pt 0 9pt; text-align: center"><A NAME="a_002" TITLE="Power of Attorney"></A><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin: 0 0 9pt; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY
THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Jeffrey E. Kirt and Dale Irwin, each as
his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her in any and all capacities, to sign
any and all amendments to this registration statement (including post-effective amendments or any abbreviated registration statement and
any amendments thereto filed pursuant to Rule 462(b) under the Securities Act of 1933 increasing the number of securities for which registration
is sought), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact, proxy and agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorney-in-fact, proxy and agent, or his or her substitute, may lawfully do or cause to
be done by virtue hereof.</P>

<P STYLE="font: 10pt/102% Times New Roman, Times, Serif; margin: 0 0 9pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, this registration statement on Form S-8 has been signed by the following persons in the capacities and
on the dates indicated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 26%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 57%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: center"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><B>Date</B></TD></TR>
</TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
<TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Jeffrey E. Kirt</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 26%">
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Jeffrey E. Kirt</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 57%">Chief Executive Officer (Principal Executive
    Officer) and Director</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 15%">September 14, 2021</TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Timothy Rainey</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="width: 26%">
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Timothy Rainey</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 57%">Chief Financial Officer (Principal Financial and Accounting Officer)</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 15%">September 14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Ted Rogers</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Ted Rogers</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 4pt; vertical-align: top; text-align: center">Vice Chairman of the Board of Directors</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Timothy Fazio</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Timothy Fazio</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Chairman of the Board of Directors</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Jerome Lay</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Jerome Lay</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Andrew M. Bursky</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Andrew M. Bursky</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Timothy Lowe</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Timothy Lowe</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Daniel Rothaupt</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Daniel Rothaupt</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ David Filippelli</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">David Filippelli</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">/s/ Michael Neuscheler</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD>
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">Michael Neuscheler</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; vertical-align: top; white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;14, 2021</TD></TR>
  </TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "ss491683_s8.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 58074}]
{"company-data": {"conformed-name": "Greenidge Generation Holdings Inc.", "cik": "0001844971", "assigned-sic": "7374", "irs-number": "861746728", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-260257", "film-number": "211324017"}, "business-address": {"street1": "590 PLANT ROAD", "city": "DRESDEN", "state": "NY", "zip": "14441", "phone": "315-536-2359"}, "mail-address": {"street1": "590 PLANT ROAD", "city": "DRESDEN", "state": "NY", "zip": "14441"}}
As filed with the Securities and Exchange Commission
on October 14, 2021
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)
7374
(Primary Standard Industrial
Classification Code Number)
86-1746728
(I.R.S. Employer
Identification No.)
590 Plant Road
Dresden, NY 14441
(315) 536-2359
(Address, including zip
code, and telephone number, including area code, of registrant's principal executive offices)
Greenidge Generation
Holdings Inc. 2021 Equity Incentive Plan
(Full title of the
plans)
Jeffrey E. Kirt
Chief Executive Officer
590 Plant Road
Dresden, NY 14441
(315) 536-2359
(Name, address, including
zip code, and telephone number, including area code, of agent for service)
With copies to:
Gillian Emmett Moldowan
Shearman & Sterling LLP
599 Lexington Avenue
New York, NY 10022
212-848-4000
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 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.
☐
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be Registered
(1)
Proposed Maximum Offering Price Per Share
Proposed Maximum Aggregate Offering Price
Amount of Registration Fee
Class A Common Stock, par value $0.0001 per share under the Greenidge Generation Holdings Inc. 2021 Equity Incentive Plan
3,831,112(2)
$23.23(4)
$88,996,731.76
$8,250
Class A Common Stock, par value $0.0001 per share underlying stock option awards outstanding under the Greenidge Generation Holdings Inc. 2021 Equity Incentive Plan
583,080(3)
$6.01(5)
$3,504,310.80
$324.85
Total
4,414,192
—
$92,501,042.56
$8,574.85
(1)
Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"), this
Registration Statement on Form S-8 (this "Registration Statement") shall also cover any additional shares of class A common
stock, par value $0.0001 per share ("Common Stock") of Greenidge Generation Holdings Inc. (the "Registrant") that
become issuable by reason of any stock dividend, stock split, recapitalization or any other similar transaction that results in an increase
in the number of outstanding shares of Common Stock.
(2)
Represents (a) 2,631,112 shares of Common Stock available for future issuance under the Registrant's
2021 Equity Incentive Plan (the "2021 Plan") and (b) 1,200,000 shares of Common Stock subject to outstanding awards granted
under the 2021 Plan that may be forfeited, canceled, repurchased by the Registrant or are otherwise terminated, which, pursuant to the
terms of the 2021 Plan, will become available for future issuance under the 2021 Plan.
(3)
Represents 583,080 shares of Common Stock issuable upon the exercise of outstanding stock options granted
under the 2021 Plan as of the date of this Registration Statement.
(4)
Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act, solely for purposes
of calculating the registration fee on the basis of $23.23 per share, the average of the high and low prices of the Registrant's
common stock on October 12, 2021 as reported on the Nasdaq Capital Market.
(5)
Estimated in accordance with Rule 457(h) of the Securities Act solely for the purpose of calculating the
registration fee on the basis of the weighted average exercise price of $6.01 per share (rounded to the nearest cent) of outstanding stock
options granted under the 2021 Plan.
PART I
INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS
The information required
by Item 1 and Item 2 of Part I of Form S-8 is omitted from this filing in accordance with Rule 428 under the Securities Act and the introductory
note to Part I of Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the
Plan covered by this Registration Statement as required by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents
filed by the Registrant with the Securities and Exchange Commission (the "Commission") are incorporated by reference to this
Registration Statement:
(a)
The Registrant's Registration Statement on Form S-1/A filed on September 14, 2021 (File No. 333-259247),
which contains audited financial statements for the Registrant's latest fiscal year for which such statements have been filed.
(b)
The Registrant's Quarterly Report on Form 10-Q for the period ended June 30, 2021, as filed with the SEC on September 23, 2021.
(c)
The Registrant's prospectus filed on October 6, 2021 pursuant to Rule 424(b) under the
                                                               Securities Act relating to the Registration Statement on Form S-1, as amended (File No. 333-259637).
(d)
The description of the Registrant's Common Stock, which is contained in the Registrant's Registration
Statement on Form 8-A filed on September 13, 2021 (File No. 333-40808) under the Securities and Exchange Act of 1934, as amended (the
"Exchange Act"), including any amendments or reports filed for the purpose of updating such description.
(e)
The Registrant's Current Reports on Form 8-K filed September 13, 2021, September 15, 2021, October 4, 2021 and October 12, 2021.
In addition, all documents
subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment 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 herein and to be a part hereof from the date of filing or furnishing of such documents;
provided, however, that information deemed to have been furnished and not filed shall not be deemed to be incorporated by reference into
this Registration Statement. Any statement contained 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 herein or
in any other subsequently filed document that also is or 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.
See the description of
the Registrant's Common Stock contained in the Registration Statement on Form 8-A filed on September 13, 2021 (File No. 333-40808).
Item 5.
Interests of Named Experts and Counsel.
None.
Item 6.
Indemnification of Directors and Officers.
Section 145 of the Delaware
General Corporation Law 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
and proceedings whether civil, criminal, administrative, or investigative, other than a derivative action by or in the right of the corporation,
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 action or proceeding, had no reasonable cause to believe their conduct was unlawful. A similar standard
is applicable in the case of derivative actions, except that indemnification extends only to expenses, including attorneys' fees,
incurred in connection with the defense or settlement of such action and the statute requires court approval before there can be any indemnification
where the person seeking indemnification has been found liable to the corporation. The statute provides that it is not exclusive of other
indemnification that may be granted by a corporation's certificate of incorporation, bylaws, disinterested director vote, stockholder
vote, agreement or otherwise.
The amended and restated certificate
of incorporation and bylaws of the Registrant 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.
Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Registrant under the foregoing
provisions, the Registrant has 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.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
Exhibit Number
Description
3.1
Amended and Restated Certificate of Incorporation of the Registrant
(1)
3.2
Amended and Restated Bylaws of the Registrant
(1)
5.1
*
Opinion of Shearman & Sterling LLP
23.1
*
Consent of Shearman & Sterling LLP (contained in Exhibit 5.1)
23.2
*
Consent of Plante & Moran, PLLC
23.3
*
Consent of Armanino LLP
24.1
*
Power of Attorney (contained on the signature page hereto)
99.1
Greenidge Generation Holdings Inc. 2021 Equity Incentive Plan
(1)
* Filed herewith.
(1) Incorporated by reference to the Registrant's
Registration Statement on Form S-1/A (Registration Statement No. 333-259247) filed with the Commission on September 14, 2021.
Item 9.
Undertakings.
(1)       The
undersigned Registrant hereby undertakes:
(a)
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; 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
(i) and (ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in
periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in the registration statement.
(b)
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.
(c)
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.
(2)       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 Section 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 the
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.
(3)       The
undersigned Registrant further undertakes that, 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 Commission 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.
SIGNATURES
Pursuant to the requirements of the Securities
Act, the Registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the Town of Torrey, State of New York, on this 14th day of October, 2021.
GREENIDGE GENERATION HOLDINGS INC.
By:
/s/ Jeffrey E. Kirt
Name: Jeffrey E. Kirt
Title: Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY
THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Jeffrey E. Kirt and Dale Irwin, each as
his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her in any and all capacities, to sign
any and all amendments to this registration statement (including post-effective amendments or any abbreviated registration statement and
any amendments thereto filed pursuant to Rule 462(b) under the Securities Act of 1933 increasing the number of securities for which registration
is sought), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact, proxy and agent full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorney-in-fact, proxy and agent, or his or her substitute, may lawfully do or cause to
be done by virtue hereof.
Pursuant to the requirements
of the Securities Act of 1933, this registration statement on Form S-8 has been signed by the following persons in the capacities and
on the dates indicated.
Signature
Title
Date
/s/ Jeffrey E. Kirt
Jeffrey E. Kirt
Chief Executive Officer (Principal Executive
    Officer) and Director
September 14, 2021
/s/ Timothy Rainey
Timothy Rainey
Chief Financial Officer (Principal Financial and Accounting Officer)
September 14, 2021
/s/ Ted Rogers
Ted Rogers
Vice Chairman of the Board of Directors
September 14, 2021
/s/ Timothy Fazio
Timothy Fazio
Chairman of the Board of Directors
September 14, 2021
/s/ Jerome Lay
Jerome Lay
Director
September 14, 2021
/s/ Andrew M. Bursky
Andrew M. Bursky
Director
September 14, 2021
/s/ Timothy Lowe
Timothy Lowe
Director
September 14, 2021
/s/ Daniel Rothaupt
Daniel Rothaupt
Director
September 14, 2021
/s/ David Filippelli
David Filippelli
Director
September 14, 2021
/s/ Michael Neuscheler
Michael Neuscheler
Director
September 14, 2021