SEC Company Response from Gryphon Digital Mining, Inc. (ABTC) (CIK 0001755953) (ABTC) — Nov 5, 2019
Gryphon Digital Mining, Inc. (ABTC) (CIK 0001755953)
Date: Nov. 5, 2019 · CIK: 0001755953 · Accession: 0001213900-19-022081
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File numbers found in text: 333-232694
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CORRESP
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Akerna Corp.
1601 Arapahoe St.
Denver, Colorado 80202
November 5, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Edwin Kim and Jan Woo
Re:
Akerna Corp.
Registration Statement on Form S-3 (File No. 333-232694)
Acceleration Request
Dear Mr. Kim and Ms. Woo:
Pursuant to Rule 461 of
the rules and regulations promulgated under the under the Securities Act of 1933, as amended, Akerna Corp. hereby requests acceleration
of effectiveness of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Standard
Time on November 6, 2019, or as soon as practicable thereafter.
Very truly yours,
/s/ Jessica Billingsley
Name: Jessica Billingsley
Title: Chief Executive Officer