CONSENT OF RBSM LLP
Published on April 1, 2024
Exhibit 99.5
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101
Larkspur Landing Suite 321 Larkspur, CA 94939 |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following Gryphon Digital Mining, Inc.’s (formerly Akerna Corp.) Registrations Statements:
| 1. | Registration Statements on Form S-3 (File Nos. 333-277060, 333-256878, 333-260388 and No. 333-262095); and |
| 2. | Registration Statements on Form S-8 (File Nos. 333-276957, 333-242480, and 333-233480) |
of our report dated April 1, 2024, with respect to our audits of the consolidated financial statements of Ivy Crypto, Inc., as of December 31, 2023 and 2022 and for each of the years in the two-year period ended December 31, 2023, which report is included in this Form 8-K of Gryphon Digital Mining, Inc. Our report includes an explanatory paragraph as to Ivy Crypto, Inc.’s ability to continue as a going concern.
/s/ RBSM LLP
RBSM, LLP
Larkspur, California
April 1, 2024
PCAOB ID 587