7915 FM 1960 West Suite 220 Houston, Texas 77070

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in this Registration Statement on Form S-8 of American Bitcoin Corp. (formerly known as Gryphon Digital Mining, Inc.) of our report dated March 31, 2025, with respect to our audits of Gryphon Digital Mining, Inc.’s consolidated financial statements as of December 31, 2024 and 2023 and for each of the years in the two-year period ending December 31, 2024, which appears in the Annual Report on Form 10-K of Gryphon Digital Mining, Inc. for the year ended December 31, 2024. Our report includes an explanatory paragraph as to Gryphon Digital Mining, Inc.’s ability to continue as a going concern.

/s/ RBSM LLP

 

RBSM LLP

Houston, Texas

 

February 6, 2026