# EDGAR Filing Document

**Accession Number:** 0001755953
**File Stem:** 0001213900-25-083206
**Filing Date:** 2025-9
**Character Count:** 2547
**Document Hash:** d5b8bf8ba740d28ed704749039ca086b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-083206.hdr.sgml**: 20251203

**ACCESSION NUMBER**: 0001213900-25-083206

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250902

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gryphon Digital Mining, Inc.
- **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:** CORRESP

**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

**Gryphon Digital Mining, Inc.**

**1180 North Town Center Drive, Suite 100<br> Las Vegas, Nevada 89144**

***<u>VIA EDGAR</u>***

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<br> Sandra Hunter Berkheimer

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| | |
|:---|:---|
| **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, | Sincerely, |
| Gryphon Digital Mining, Inc. | Gryphon Digital Mining, Inc. |
| By: | /s/ Steven Gutterman |
| Name: | Steven Gutterman |
| Title: | Chief Executive Officer |

---

cc: Ellenoff Grossman & Schole LLP