SEC Comment Letter 0000000000-24-004473 to American Bitcoin Corp. (ABTC)
American Bitcoin Corp.
Date: April 23, 2024 · CIK: 0001755953 · Accession: 0000000000-24-004473
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278805
Letter
United States securities and exchange commission logo April 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 April 18, 2024 File No. 333-278805 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Adam C. Berkaw
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United States securities and exchange commission logo
April 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 April 18, 2024
File No. 333-278805
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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc: Adam C. Berkaw