GRYPHON DIGITAL MINING, INC.
1180 North Town Center Drive, Suite 100,
Las Vegas, NV 89144
July 30, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street, N.E.
Washington, DC 20549
| Attention: |
Sonia Bednarowski John Dana Brown |
| Re: | Gryphon Digital Mining, Inc. |
| Registration Statement on Form S-4 | |
| Filed July 29, 2025 | |
| File No. 333-287865 |
Dear Ms. Bednarowski and Mr. Brown:
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. ET on Thursday, July 31, 2025, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Steve Gutterman | |
| Steve Gutterman | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |