# EDGAR Filing Document

**Accession Number:** 0001755953
**File Stem:** 0001213900-25-069335
**Filing Date:** 2025-7
**Character Count:** 2236
**Document Hash:** 92f9bf97de285c17a5cd2c2bff43d737
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-069335.hdr.sgml**: 20250929

**ACCESSION NUMBER**: 0001213900-25-069335

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250730

**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, Las Vegas, NV 89144**

July 30, 2025

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

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