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                           September 19, 2023

       Daniel Roberts
       Co-Chief Executive Officer and Director
       Iris Energy Ltd
       Level 12, 44 Market Street
       Sydney, NSW 2000 Australia

                                                        Re: Iris Energy Ltd
                                                            Registration
Statement on Form F-3
                                                            Filed September 13,
2023
                                                            File No. 333-274500

       Dear Daniel Roberts:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jessica
Livingston at 202-551-3448 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Crypto Assets