SEC Comment Letter 0000000000-24-013256 to American Bitcoin Corp. (ABTC)
American Bitcoin Corp.
Date: Dec. 2, 2024 · CIK: 0001755953 · Accession: 0000000000-24-013256
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283440
Letter
December 2, 2024 Steve Gutterman Chief Executive Officer 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 November 25, 2024 File No. 333-283440 Dear Steve Gutterman: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc:Adam Berkaw, Esq.
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December 2, 2024
Steve Gutterman
Chief Executive Officer 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 November 25, 2024
File No. 333-283440
Dear Steve Gutterman:
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets
cc:Adam Berkaw, Esq.