Company: ABTC
Filing Date: 2025-07-22
Form Type: S-4/A
Source: 0001213900-25-066299
Chunk: 0

Company: American Bitcoin Corp.
Filing Date: 2025-07-22
Form: S-4/A
Chunk 0
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As filed with the Securities and Exchange Commission on July 21, 2025 Registration No. 333-287865 UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549 __________________________________ AMENDMENT NO. 2
TO Form S-4
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933 __________________________________ GRYPHON DIGITAL MINING, INC. (Exact name of registrant as specified in its charter) __________________________________

| Delaware                        |     |                         6199 |     | 83-2242651            |
| (State or other jurisdiction of 
 incorporation or organization)  |     | -Primary Standard Industrial 
   Classification Code Number |     | -I.R.S. Employer      
 Identification Number |

1180 North Town Center Drive, Suite 100
Las Vegas, NV 89144
(702) 945-2700
(Address, including zip code and telephone number, including area code, of registrant’s principal executive offices) __________________________________ Steve Gutterman, Chief Executive Officer
Gryphon Digital Mining, Inc.
1180 North Town Center Drive, Suite 100
Las Vegas, NV 89144
(702) 945-2700 (Name, address, including zip code and telephone number, including area code, of agent for service) __________________________________ Copies to:

| Barry Grossman, Esq.           
 Adam Berkaw, Esq.              
 Ellenoff Grossman & Schole LLP 
 1345 Avenue of the Americas    
 New York, New York 10105       
 Telephone: (212) 370-1300      |     | Christopher M. Barlow, Esq.              
 Ryan J. Dzierniejko, Esq.                
 Skadden, Arps, Slate, Meagher & Flom LLP 
 One Manhattan West                       
 New York, New York, 10001                
 Telephone: (212) 735-3000                |

__________________________________ Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement and the satisfaction or waiver of all other conditions under the Merger Agreement described herein. If the securities being registered on this Form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, check the following box: ☐ If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act