Gryphon Digital Mining, Inc.
1180
North Town Center Drive, Suite 100
Las Vegas, Nevada 89144
VIA EDGAR
September 2, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | David
Gessert Sandra Hunter Berkheimer |
| Re: | Gryphon Digital Mining, Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-289278 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gryphon Digital Mining, Inc. hereby respectfully requests that the effective date of the above referenced Registration Statement be accelerated by the Securities and Exchange Commission to 9:00 a.m. New York time on September 3, 2025, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by telephone call to Adam Berkaw of Ellenoff Grossman & Schole LLP at (212) 370-1300 and that such effectiveness also be confirmed in writing.
| Sincerely, | ||
| Gryphon Digital Mining, Inc. | ||
| By: | /s/ Steven Gutterman | |
| Name: | Steven Gutterman | |
| Title: | Chief Executive Officer | |
| cc: | Ellenoff Grossman & Schole LLP |