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Published on April 1, 2024
GRYPHON DIGITAL MINING, INC.
1180 North Town Center Drive, Suite 100,
Las Vegas, NV 89144
April 1, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Eric Envall
| Re: | Gryphon Digital Mining, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed February 14, as amended | ||
| File No. 333-277060 |
Dear Mr. Envall:
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 5:00 p.m. ET on Wednesday, April 3, 2024, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Robby Chang | |
| Robby Chang | |
| Chief Executive Officer, President and Director |
| cc: | Ellenoff Grossman & Schole LLP |