Company: ABTC
Filing Date: 2025-07-30
Form Type: CORRESP
Source: 0001213900-25-069335
Chunk: 0

Company: American Bitcoin Corp.
Filing Date: 2025-07-30
Form: CORRESP
Chunk 0
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<div align='center'>GRYPHON DIGITAL MINING, INC.

1180 North Town Center Drive, Suite 100,

Las Vegas, NV 89144

July 30, 2025</div>

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 |