Company: ABTC
Filing Date: 2025-08-22
Form Type: CORRESP
Source: 0001213900-25-079895
Chunk: 0

Company: American Bitcoin Corp.
Filing Date: 2025-08-22
Form: CORRESP
Chunk 0
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<div align='center'>Gryphon Digital Mining, Inc.

1180 N. Town Center Drive, Suite 100

Las Vegas, NV 89144</div>

VIA EDGAR

August 22, 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 
 Filed August 6, 2025               |
|:----|:-----------------------------------|
|     | File No. 333-289278                |

Ladies and Gentlemen:

On behalf of Gryphon Digital
Mining, Inc. (the “Company,” “we” or “our”), we hereby submit responses to the
comment letter received from the staff (the “Staff” or “you”) of the U.S. Securities and Exchange
Commission (the “Commission”), dated August 21, 2025 (the “Comment Letter”), regarding the Registration
Statement on Form S-3 (the “Registration Statement”) filed with the Commission on August 6, 2025.

The headings and paragraph
numbers in this letter correspond to those contained in the Comment Letter. For the Staff’s convenience, we have repeated below
the Staff’s comment in bold and have followed the comment with the response.

Registration Statement on Form S-3

General

| 1. | Please provide an analysis supporting your conclusion that the registrant is eligible to use Form S-3 to register this offering considering the shareholders of Gryphon Digital Mining, Inc. are voting on proposals necessary to complete the acquisition of the company by American Bitcoin Corp. In this regard, we note General Instruction I.A.6 to Form S-3. If you are not eligible to use Form S-3 for this offering, please withdraw this registration statement and refile on an appropriate form. |

Response:

On behalf of the Company, we respectfully
submit that General Instruction I.A.6 to Form S-3 is not applicable to the Company as the Company is not, and will not be following the
transactions described below, a successor registrant.

The Company advises the Staff that
the series of transactions whereby the Company will acquire American Bitcoin Corp. (“ABTC”) in a stock-for-stock merger
transaction will not result in any entity being deemed a successor registrant of the