Correspondence 0001213900-24-028896 from American Bitcoin Corp. (ABTC)
American Bitcoin Corp.
Date: April 1, 2024 · CIK: 0001755953 · Accession: 0001213900-24-028896
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File numbers found in text: 333-277060
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CORRESP
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GRYPHON DIGITAL MINING, INC.
1180 North Town Center Drive, Suite 100,
Las Vegas, NV 89144
April 1, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Eric Envall
Re:
Gryphon Digital Mining, Inc.
Registration Statement on Form S-3
Filed February 14, as amended
File No. 333-277060
Dear Mr. Envall:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Gryphon Digital Mining, Inc., hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 5:00 p.m. ET on Wednesday, April 3, 2024, or as soon as thereafter practicable.
Very truly yours,
/s/ Robby Chang
Robby Chang
Chief Executive Officer, President and Director
cc:
Ellenoff Grossman & Schole LLP