CORRESP Filing
American Bitcoin Corp.
Date: July 30, 2025 · CIK: 0001755953 · Accession: 0001213900-25-069335
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287865
Letter
VIA EDGAR Division of Corporation Finance Office of Crypto Assets Attention: Re: Gryphon Digital Mining, Inc. Registration Statement on Form S-4 Filed July 29, 2025 File No. 333-287865
Dear Ms. Bednarowski and Mr. Brown:
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 4:00 p.m. ET on Thursday, July 31, 2025, or as soon as thereafter practicable.
Very truly yours,
/s/ Steve Gutterman
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CORRESP 1 filename1.htm GRYPHON DIGITAL MINING, INC. 1180 North Town Center Drive, Suite 100, Las Vegas, NV 89144 July 30, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Crypto Assets 100 F Street, N.E. Washington, DC 20549 Attention: Sonia Bednarowski John Dana Brown Re: Gryphon Digital Mining, Inc. Registration Statement on Form S-4 Filed July 29, 2025 File No. 333-287865 Dear Ms. Bednarowski and Mr. Brown: 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 4:00 p.m. ET on Thursday, July 31, 2025, or as soon as thereafter practicable. Very truly yours, /s/ Steve Gutterman Steve Gutterman Chief Executive Officer cc: Ellenoff Grossman & Schole LLP