SEC Comment Letter 0000000000-24-002053 to American Bitcoin Corp. (ABTC)
American Bitcoin Corp.
Date: Feb. 23, 2024 · CIK: 0001755953 · Accession: 0000000000-24-002053
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-277060
Letter
United States securities and exchange commission logo February 23, 2024 Robby Chang Chief Executive Officer, President and Director Gryphon Digital Mining, Inc. 1180 North Town Center Drive, Suite 100 Las Vegas, NV 89144 Re:Gryphon Digital Mining, Inc. Registration Statement on Form S-3 Filed February 14, 2024 File No. 333-277060 Dear Robby Chang: 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 Eric Envall at 202-551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets
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United States securities and exchange commission logo
February 23, 2024
Robby Chang
Chief Executive Officer, President and Director
Gryphon Digital Mining, Inc.
1180 North Town Center Drive, Suite 100
Las Vegas, NV 89144
Re:Gryphon Digital Mining, Inc.
Registration Statement on Form S-3
Filed February 14, 2024
File No. 333-277060
Dear Robby Chang:
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 Eric Envall at 202-551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets