Iris Energy Limited

Level 21, 60 Margaret Street

Sydney, NSW 2000 Australia

November 15, 2021

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:

Melissa Kindelan

Kathleen Collins

Priscilla Dao

Jeff Kauten

Division of Corporation Finance — Office of Technology

Re:

Iris Energy Limited

Registration Statement on Form F-1 (Registration No. 333-260488)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1, as amended (File No. 333-260488) (the “Registration Statement”) of Iris Energy Limited (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Tuesday, November 16, 2021, or as soon as practicable thereafter.  Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.

We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Drew Capurro of Latham & Watkins LLP at the number set forth above.

Thank you for your assistance in this matter.

[signature page follows]

cc:	Drew Capurro Esq., Latham & Watkins LLP

Ian Schuman Esq., Latham & Watkins LLP

Stelios Saffos, Esq., Latham & Watkins LLP

Joanna Brand, Iris Energy Limited

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