# EDGAR Filing Document

**Accession Number:** 0001755953
**File Stem:** 0000000000-25-007482
**Filing Date:** 2025-7
**Character Count:** 3933
**Document Hash:** edd6ea051f1f22676d2ef96c8ed9a939
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007482.hdr.sgml**: 20250929

**ACCESSION NUMBER**: 0000000000-25-007482

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250716

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** American Bitcoin Corp.
- **CENTRAL INDEX KEY:** 0001755953
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 832242651
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287865

**BUSINESS ADDRESS:**
- **STREET 1:** 1101 BRICKELL AVENUE
- **STREET 2:** SUITE 1500
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33131
- **BUSINESS PHONE:** (305) 224 6427

**MAIL ADDRESS:**
- **STREET 1:** 1101 BRICKELL AVENUE
- **STREET 2:** SUITE 1500
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33131

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gryphon Digital Mining, Inc.
- **DATE OF NAME CHANGE:** 20250908

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** American Bitcoin Corp. /DE/
- **DATE OF NAME CHANGE:** 20250904

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Gryphon Digital Mining, Inc.
- **DATE OF NAME CHANGE:** 20240214
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-052243

## Text-Extract

```

                                                            July 16, 2025

Steven Gutterman
Chief Executive Officer
Gryphon Digital Mining, Inc.
1180 North Town Center Drive, Suite 100
Las Vegas, NV 89144

       Re: Gryphon Digital Mining, Inc.
           Amendment No. 1 to Registration Statement on Form S-4
           Filed July 1, 2025
           File No. 333-287865
Dear Steven Gutterman:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our June 23,
2025 letter.

Amendment No. 1 to Registration Statement on Form S-4
The Mergers
Opinion of Marshall & Stevens, page 80

1.     Refer to your response to prior comment 21. We note your revised
disclosure on page
       80 that "Liability of Marshall & Stevens or the Gryphon Board to any
other person or
       entity with respect to the M&S Opinion, if any, would be separate and
apart from any
       liability under Marshall & Stevens    contract with Gryphon and depend
on the standing
       of such nonparty claimant, as may be determined by a court of competent
       jurisdiction." Please disclose that resolution of the question of the
availability of a
       state law defense to Marshall & Stevens will have no effect on the
rights and
       responsibilities of the Gryphon Board under applicable state law.
Further disclose that
       the availability of such a state law defense to Marshall & Stevens would
have no
 July 16, 2025
Page 2

       effect on the rights and responsibilities of either Marshall & Stevens
or the Gryphon
       Board under the federal securities laws.
      Please contact Sonia Bednarowski at 202-551-3666 or John Dana Brown at
202-551-
3859 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Crypto
Assets
cc:   Adam C. Berkaw

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._