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Published on April 23, 2024
GRYPHON DIGITAL MINING, INC.
1180 North Town Center Drive, Suite 100,
Las Vegas, NV 89144
April 23, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street, N.E.
Washington, DC 20549
Attn: Ms. Jessica Livingston
| Re: | Gryphon Digital Mining, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed April 18, 2024 | ||
| File No. 333-278805 |
Dear Ms. Livingston:
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 Friday, April 26, 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 |