CORRESP: A correspondence can be sent as a document with another submission type or can be sent as a separate submission.
Published on December 2, 2024
Gryphon Digital Mining, Inc.
1180 N. Town Center Drive
Las Vegas, NV 89144
VIA EDGAR
December 2, 2024
U.S. Securities and Exchange Commission
Office of Crypto Assets
Washington, D.C. 20549
| Re: | Gryphon Digital Mining, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed November 25, 2024 | ||
| File No. 333-283440 |
Ladies and Gentleman,
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. EST on Wednesday, December 4, 2024, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Steve Gutterman | |
| By: Steve Gutterman | |
| Title: Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |