CORRESP Filing
American Bitcoin Corp.
Date: Sept. 2, 2025 · CIK: 0001755953 · Accession: 0001213900-25-083206
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289278
Letter
Gryphon Digital Mining, Inc.
North Town Center Drive, Suite 100 Las Vegas, Nevada 89144
VIA EDGAR
September 2, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
F Street, N.E.
Washington, D.C. 20549
Attention: David Gessert Sandra Hunter Berkheimer
Re: Gryphon Digital Mining, Inc.
Registration Statement on Form S-3
File No. 333-289278
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gryphon Digital Mining, Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated by the Securities and Exchange Commission to 9:00 a.m. New York time on September 3, 2025, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by telephone call to Adam Berkaw of Ellenoff Grossman & Schole LLP at (212) 370-1300 and that such effectiveness also be confirmed in writing.
Sincerely,
Gryphon Digital Mining, Inc.
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CORRESP 1 filename1.htm Gryphon Digital Mining, Inc. 1180 North Town Center Drive, Suite 100 Las Vegas, Nevada 89144 VIA EDGAR September 2, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Crypto Assets 100 F Street, N.E. Washington, D.C. 20549 Attention: David Gessert Sandra Hunter Berkheimer Re: Gryphon Digital Mining, Inc. Registration Statement on Form S-3 File No. 333-289278 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gryphon Digital Mining, Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated by the Securities and Exchange Commission to 9:00 a.m. New York time on September 3, 2025, or as soon as practicable thereafter. We request that we be notified of such effectiveness by telephone call to Adam Berkaw of Ellenoff Grossman & Schole LLP at (212) 370-1300 and that such effectiveness also be confirmed in writing. Sincerely, Gryphon Digital Mining, Inc. By: /s/ Steven Gutterman Name: Steven Gutterman Title: Chief Executive Officer cc: Ellenoff Grossman & Schole LLP