Company: ABTC
Filing Date: 2025-09-02
Form Type: CORRESP
Source: 0001213900-25-083206
Chunk: 0

Company: American Bitcoin Corp.
Filing Date: 2025-09-02
Form: CORRESP
Chunk 0
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<div align='center'>Gryphon Digital Mining, Inc.

1180 North Town Center Drive, Suite 100
Las Vegas, Nevada 89144</div>

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          |