Correspondence 0001213900-24-035377 from American Bitcoin Corp. (ABTC)
American Bitcoin Corp.
Date: April 23, 2024 · CIK: 0001755953 · Accession: 0001213900-24-035377
AI Filing Summary & Sentiment
File numbers found in text: 333-278805
Show Raw Text
CORRESP
1
filename1.htm
GRYPHON DIGITAL MINING, INC.
1180 North Town Center Drive, Suite 100,
Las Vegas, NV 89144
April 23, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street, N.E.
Washington, DC 20549
Attn: Ms. Jessica Livingston
Re:
Gryphon Digital Mining, Inc.
Registration Statement on Form S-3
Filed April 18, 2024
File No. 333-278805
Dear Ms. Livingston:
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 Friday, April 26, 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