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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

Date
November 5, 2019
Author
/s/ Jessica Billingsley
Form
CORRESP
Company
Gryphon Digital Mining, Inc. (ABTC) (CIK 0001755953)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 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

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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