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SEC Company Response from Gryphon Digital Mining, Inc. (ABTC) (CIK 0001755953) (ABTC) — May 14, 2019

Gryphon Digital Mining, Inc. (ABTC) (CIK 0001755953)
Date: May 14, 2019 · CIK: 0001755953 · Accession: 0001615774-19-007765

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File numbers found in text: 333-228220

Date
May 14, 2019
Author
Scott Sozio
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: MTech Acquisition Holdings Inc. Registration Statement on Form S-4 (File No. 333-228220) 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, MTech Acquisition Holdings Inc. 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 May 14, 2019, or as soon as practicable thereafter.

Very truly
yours,
/s/
Scott Sozio

Show Raw Text
CORRESP
1
filename1.htm

MTech
Acquisition Holdings Inc.

10124
Foxhurst Court

Orlando,
Florida 32836

May
14, 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:
    MTech Acquisition Holdings
    Inc.

    Registration Statement
    on Form S-4 (File No. 333-228220)

    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, MTech Acquisition
Holdings Inc. 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 May 14, 2019, or as soon as practicable thereafter.

    Very truly
    yours,

    /s/
    Scott Sozio

    Name: Scott
    Sozio

    Title:
    Chief Executive Officer