content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on April 8, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE
  SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1.5pt solid; text-align: center; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 11pt"><B>GRYPHON DIGITAL
  MINING, INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Exact name of registrant as specified in its
  charter)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>83-2242651</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><I>(State or other jurisdiction of</I></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><I>Incorporation or Organization)</I></P></TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><I>(I.R.S. Employer</I></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><I>Identification No.)</I></P></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1180 N. Town Center Drive, Suite 100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Las Vegas, NV 89144</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(877) 646-3374</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Address, including zip code, and telephone
  number, including area code, of Registrant&rsquo;s principal executive offices)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2024 Omnibus Incentive Plan </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Full title of the plan)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Robby Chang</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Executive Officer, President and Director</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Gryphon Digital Mining, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1180 North Town Center Drive, Suite 100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Las Vegas, NC 89144</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(877) 646-3374</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Name, address, including zip code, and telephone
  number, including area code, of agent for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Please send copies of
  all communications to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Barry I. Grossman, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Scott M. Miller, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Adam Berkaw, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Ellenoff Grossman &amp; Schole LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1345 Avenue of the Americas</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10105-0302</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(212) 370-1300</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
  growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting
  company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; width: 45%"><FONT STYLE="font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="text-align: center; width: 55%"><FONT STYLE="font-size: 10pt">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If an emerging growth company,
  indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Exchange Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 1; Options: NewSection -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Gryphon Digital Mining, Inc.
  (the &ldquo;Registrant&rdquo;) is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  to register 5,810,033 shares of common stock, par value $0.0001 per share (&ldquo;Common Stock&rdquo;) available for issuance under the
  Registrant&rsquo;s 2024 Omnibus Incentive Plan (the &ldquo;2024 OIP&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN
  THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information called
  for by Part I of Form S-8 is omitted from this Registration Statement and has been or will be sent or given to participating service
  providers in accordance with Rule 428 of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;) and the
  instructions to Form S-8. In accordance with the rules and regulations of the Commission and the instructions to Form S-8, such
  documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus
  supplements pursuant to Rule 424 of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  by the Registrant with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;) are incorporated herein by reference:</P>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1755953/000121390024028732/ea0202248-10k_gryphon.htm">Form 10-K</A> for the year ended December 31, 2023, filed with the Commission on April 1, 2024 (File No. 001-39096);</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      audited annual financial statements of Ivy Crypto, Inc. (formerly Gryphon Digital Mining, Inc.) as at and for the years ended
      December 31, 2023 and 2022 and the report of the independent registered public accounting firm thereon contained in such audited
      annual financial statements filed with the Registrant&rsquo;s Current Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1755953/000121390024028856/ea0202874-8k_gryphon.htm">Form 8-K,</A> as
      filed with the Commission on April 1, 2024 (File No. 001-39096);</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      unaudited pro forma condensed consolidated financial statements of Akerna Corp. and Gryphon Digital Mining, Inc. as at December 31,
      2023 filed with the Registrant&rsquo;s Current Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1755953/000121390024028856/ea0202874-8k_gryphon.htm">Form <U STYLE="text-decoration: none">8-K,</U></A> as filed with the Commission
      on April 1, 2024 (File No. 001-39096);</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">all other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant&rsquo;s Annual Report on Form 10-K referred to in (a) above; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(e)</TD><TD STYLE="text-align: justify">the description of the Registrant&rsquo;s common stock contained in the Registrant&rsquo;s
                                                                                    registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019020647/f8k12b061719_akernacorp.htm">Form
                                                                                    8-K12B</A> (File No. 001-39096) filed with Commission on October 21, 2019 under Section 12(b) of the Exchange Act, including any
                                                                                    amendment or report filed for the purpose of updating such description (including <A HREF="https://www.sec.gov/Archives/edgar/data/1755953/000121390024028732/ea020224801ex4-1_gryphon.htm">Exhibit 4.1</A> to the registrant&rsquo;s Annual
                                                                                    Report on Form 10-K for the year ended December 31, 2023&nbsp;filed with the SEC on April 1, 2024).</TD>
  </TR></TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents filed by the
  Registrant with the SEC pursuant to Sections 13(a), 13(c), 14 and 15(d) of the&nbsp;Exchange Act&nbsp;(excluding any information furnished
  pursuant to Item 2.02 or Item 7.01 on any current report on Form 8-K) subsequent to the date of this Registration Statement and prior
  to the filing of a post-effective amendment that indicates that all securities offered have been sold or which deregisters all securities
  then remaining unsold, will be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
  of filing of such documents. Any statement contained in any document incorporated or deemed to be incorporated by reference herein will
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded will not be deemed, except as modified or superseded, to constitute a part of
  this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the Delaware
  General Corporation Law (&ldquo;DGCL&rdquo;) authorizes a court to award, or a corporation&rsquo;s board of directors to grant, indemnity
  to its directors and officers under certain circumstances and subject to certain limitations. The terms of Section 145 of the DGCL are
  sufficiently broad to permit indemnification under certain circumstances for liabilities, including reimbursement of expenses incurred,
  arising under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant&rsquo;s Amended
  and Restated Certificate of Incorporation, as amended (the &ldquo;Amended and Restated COI&rdquo;) provides that the Corporation, to the
  full extent permitted by Section 145 of the DGCL, as amended from time to time, shall indemnify all persons whom it may indemnify pursuant
  thereto. The Amended and Restated COI also provides for the payment of expenses (including attorneys&rsquo; fees) incurred by an officer
  or director in defending any civil, criminal, administrative, or investigative action, suit or proceeding for which such officer or director
  may be entitled to indemnification under the Amended and Restated COI, which shall be paid by the Registrant in advance of the final disposition
  of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if
  it shall ultimately be determined that he is not entitled to be indemnified by the Registrant as provided under the provisions of the
  Amended and Restated COI.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 90%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">4.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="ea020203201ex4-1_gryphon.htm">2024 Omnibus Incentive Plan</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="ea020203201ex5-1_gryphon.htm">Opinion of Ellenoff Grossman &amp; Schole LLP</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea020203201ex23-1_gryphon.htm"><FONT STYLE="font-size: 10pt">Consent of Marcum LLP</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea020203201ex23-2_gryphon.htm"><FONT STYLE="font-size: 10pt">Consent of RBSM LLP</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="ea020203201ex5-1_gryphon.htm">Consent of Ellenoff Grossman &amp; Schole LLP (contained in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="#p_001"><FONT STYLE="font-size: 10pt">Power of Attorney (contained on signature page hereto).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="ea020203201ex-fee_gryphon.htm">Filing Fee Table.</A></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in; text-align: left">A.</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: justify">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: justify">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section 10(a)(3) of
  the Securities Act;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: justify">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising
  after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in
  the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing,
  any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which
  was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent
  change in the maximum aggregate offering price set forth in the &ldquo;Filing Fee Table&rdquo; in the effective Registration Statement;
  and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: justify">(iii)</TD><TD STYLE="text-align: justify">To include any material information with respect to the plan
  of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
  Statement;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">provided, however, that clauses (a)(1)(i) and
  (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those clauses is contained in
  reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are
  incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: justify">(2)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the
  Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: justify">(3)</TD><TD STYLE="text-align: justify">To remove from registration by means of a post-effective amendment
  any of the securities being registered which remain unsold at the termination of the offering.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in; text-align: justify">B.</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes
  of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section 13(a)
  or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to
  Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  <I>bona fide</I> offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in; text-align: justify">C.</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
  or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as
  expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
  (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
  in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
  with the securities being registered hereby, the Registrant will, unless in the opinion of its counsel the matter has been settled by
  controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public
  policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="p_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities Act, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Las Vegas, State of Nevada,
  on this eighth day of April, 2024.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>GRYPHON DIGITAL MINING, INC.</B></FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt; width: 60%">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; width: 4%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; width: 36%"><FONT STYLE="font-size: 10pt">/s/ Robby Chang</FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Robby Chang</FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer, President and Director</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS that each individual whose signature appears below hereby constitutes and appoints Robby Chang as his or her true and lawful
  attorney-in-fact and agent with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities,
  to sign any and all amendments, including post-effective amendments, to this registration statement, and to sign any registration statement
  for the same offering covered by this registration statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under
  the Securities Act of 1933 increasing the number of shares for which registration is sought, and all post-effective amendments thereto,
  and to file the same, with all exhibits thereto and all documents in connection therewith, making such changes in this registration statement
  as such attorney-in-fact and agent so acting deem appropriate, with the SEC, granting unto said attorney-in-fact and agent full power
  and authority to do and perform each and every act and thing requisite and necessary to be done with respect to the offering of securities
  contemplated by this registration statement, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorney-in-fact and agent, or his, her or their substitute or substitutes, may lawfully do or cause to be
  done or by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and
  on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: bottom; width: 40%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 38%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robby Chang</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, President and Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 8, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robby Chang</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer) </FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Simeon Salzman</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 8, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simeon Salzman</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer and <BR>
  Principal Accounting Officer)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Brittany Kaiser</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairperson of the Board of Directors</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 8, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brittany Kaiser</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Heather Cox</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 8, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Heather Cox</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Steve Gutterman</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 8, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steve Gutterman</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jessica Billingsley</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 8, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jessica Billingsley</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-style: normal; font-weight: normal">II-4</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0202032-s8_gryphondigital.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 52493}]
metadata_filer: {"company-data": {"conformed-name": "Gryphon Digital Mining, Inc.", "cik": "0001755953", "assigned-sic": "6199", "organization-name": "09 Crypto Assets", "irs-number": "832242651", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-278554", "film-number": "24829614"}, "business-address": {"street1": "1180 N. TOWN CENTER DRIVE", "street2": "SUITE 100", "city": "LAS VEGAS", "state": "NV", "zip": "89144", "phone": "877-646-3374"}, "mail-address": {"street1": "1180 N. TOWN CENTER DRIVE", "street2": "SUITE 100", "city": "LAS VEGAS", "state": "NV", "zip": "89144"}, "former-company": [{"former-conformed-name": "Akerna Corp.", "date-changed": "20190614"}, {"former-conformed-name": "MTech Acquisition Holdings Inc.", "date-changed": "20181015"}]}
text: As filed with the Securities and Exchange Commission
  on April 8, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT UNDER THE
  SECURITIES ACT OF 1933
  GRYPHON DIGITAL
  MINING, INC.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  83-2242651
  (State or other jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  1180 N. Town Center Drive, Suite 100
  Las Vegas, NV 89144
  (877) 646-3374
  (Address, including zip code, and telephone
  number, including area code, of Registrant's principal executive offices)
  2024 Omnibus Incentive Plan
  (Full title of the plan)
  Robby Chang
  Chief Executive Officer, President and Director
  Gryphon Digital Mining, Inc.
  1180 North Town Center Drive, Suite 100
  Las Vegas, NC 89144
  (877) 646-3374
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Please send copies of
  all communications to:
  Barry I. Grossman, Esq.
  Scott M. Miller, Esq.
  Adam Berkaw, Esq.
  Ellenoff Grossman & Schole LLP
  1345 Avenue of the Americas
  New York, New York 10105-0302
  (212) 370-1300
  Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
  growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
  company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company,
  indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Exchange Act.
  ☐
  EXPLANATORY NOTE
  Gryphon Digital Mining, Inc.
  (the "Registrant") is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (the "Commission")
  to register 5,810,033 shares of common stock, par value $0.0001 per share ("Common Stock") available for issuance under the
  Registrant's 2024 Omnibus Incentive Plan (the "2024 OIP").
  PART I
  INFORMATION REQUIRED IN
  THE SECTION 10(a) PROSPECTUS
  The information called
  for by Part I of Form S-8 is omitted from this Registration Statement and has been or will be sent or given to participating service
  providers in accordance with Rule 428 of the Securities Act of 1933, as amended (the "Securities Act") and the
  instructions to Form S-8. In accordance with the rules and regulations of the Commission and the instructions to Form S-8, such
  documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus
  supplements pursuant to Rule 424 of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed
  by the Registrant with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the "Exchange
  Act") are incorporated herein by reference:
  (a)
  the Registrant's Annual Report on
  Form 10-K
  for the year ended December 31, 2023, filed with the Commission on April 1, 2024 (File No. 001-39096);
  (b)
  the
      audited annual financial statements of Ivy Crypto, Inc. (formerly Gryphon Digital Mining, Inc.) as at and for the years ended
      December 31, 2023 and 2022 and the report of the independent registered public accounting firm thereon contained in such audited
      annual financial statements filed with the Registrant's Current Report on
  Form 8-K,
  as
      filed with the Commission on April 1, 2024 (File No. 001-39096);
  (c)
  the
      unaudited pro forma condensed consolidated financial statements of Akerna Corp. and Gryphon Digital Mining, Inc. as at December 31,
      2023 filed with the Registrant's Current Report on
  Form
  8-K,
  as filed with the Commission
      on April 1, 2024 (File No. 001-39096);
  (d)
  all other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant's Annual Report on Form 10-K referred to in (a) above; and
  (e)
  the description of the Registrant's common stock contained in the Registrant's
                                                                                    registration statement on
  Form
                                                                                    8-K12B
  (File No. 001-39096) filed with Commission on October 21, 2019 under Section 12(b) of the Exchange Act, including any
                                                                                    amendment or report filed for the purpose of updating such description (including
  Exhibit 4.1
  to the registrant's Annual
                                                                                    Report on Form 10-K for the year ended December 31, 2023 filed with the SEC on April 1, 2024).
  All documents filed by the
  Registrant with the SEC pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (excluding any information furnished
  pursuant to Item 2.02 or Item 7.01 on any current report on Form 8-K) subsequent to the date of this Registration Statement and prior
  to the filing of a post-effective amendment that indicates that all securities offered have been sold or which deregisters all securities
  then remaining unsold, will be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
  of filing of such documents. Any statement contained in any document incorporated or deemed to be incorporated by reference herein will
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or
  in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded will not be deemed, except as modified or superseded, to constitute a part of
  this Registration Statement.
  II-
  1
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  Section 145 of the Delaware
  General Corporation Law ("DGCL") authorizes a court to award, or a corporation's board of directors to grant, indemnity
  to its directors and officers under certain circumstances and subject to certain limitations. The terms of Section 145 of the DGCL are
  sufficiently broad to permit indemnification under certain circumstances for liabilities, including reimbursement of expenses incurred,
  arising under the Securities Act.
  The Registrant's Amended
  and Restated Certificate of Incorporation, as amended (the "Amended and Restated COI") provides that the Corporation, to the
  full extent permitted by Section 145 of the DGCL, as amended from time to time, shall indemnify all persons whom it may indemnify pursuant
  thereto. The Amended and Restated COI also provides for the payment of expenses (including attorneys' fees) incurred by an officer
  or director in defending any civil, criminal, administrative, or investigative action, suit or proceeding for which such officer or director
  may be entitled to indemnification under the Amended and Restated COI, which shall be paid by the Registrant in advance of the final disposition
  of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if
  it shall ultimately be determined that he is not entitled to be indemnified by the Registrant as provided under the provisions of the
  Amended and Restated COI.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit
  Number
  Description
  4.1*
  2024 Omnibus Incentive Plan
  5.1*
  Opinion of Ellenoff Grossman & Schole LLP
  23.1*
  Consent of Marcum LLP
  23.2*
  Consent of RBSM LLP
  23.3*
  Consent of Ellenoff Grossman & Schole LLP (contained in Exhibit 5.1)
  24.1*
  Power of Attorney (contained on signature page hereto).
  107*
  Filing Fee Table.
  *
  Filed herewith
  II-
  2
  Item 9. Undertakings.
  A.
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of
  the Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising
  after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in
  the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing,
  any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not exceed that which
  was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent
  change in the maximum aggregate offering price set forth in the "Filing Fee Table" in the effective Registration Statement;
  and
  (iii)
  To include any material information with respect to the plan
  of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
  Statement;
  provided, however, that clauses (a)(1)(i) and
  (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those clauses is contained in
  reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are
  incorporated by reference in the Registration Statement.
  (2)
  That, for the purpose of determining any liability under the
  Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment
  any of the securities being registered which remain unsold at the termination of the offering.
  B.
  The undersigned Registrant hereby undertakes that, for purposes
  of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a)
  or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to
  Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  C.
  Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
  or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as
  expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
  (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
  in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
  with the securities being registered hereby, the Registrant will, unless in the opinion of its counsel the matter has been settled by
  controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public
  policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities Act, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Las Vegas, State of Nevada,
  on this eighth day of April, 2024.
  GRYPHON DIGITAL MINING, INC.
  By:
  /s/ Robby Chang
  Robby Chang
  Chief Executive Officer, President and Director
  KNOW ALL PERSONS BY THESE
  PRESENTS that each individual whose signature appears below hereby constitutes and appoints Robby Chang as his or her true and lawful
  attorney-in-fact and agent with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities,
  to sign any and all amendments, including post-effective amendments, to this registration statement, and to sign any registration statement
  for the same offering covered by this registration statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under
  the Securities Act of 1933 increasing the number of shares for which registration is sought, and all post-effective amendments thereto,
  and to file the same, with all exhibits thereto and all documents in connection therewith, making such changes in this registration statement
  as such attorney-in-fact and agent so acting deem appropriate, with the SEC, granting unto said attorney-in-fact and agent full power
  and authority to do and perform each and every act and thing requisite and necessary to be done with respect to the offering of securities
  contemplated by this registration statement, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorney-in-fact and agent, or his, her or their substitute or substitutes, may lawfully do or cause to be
  done or by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and
  on the dates indicated.
  Signature
  Title
  Date
  /s/ Robby Chang
  Chief Executive Officer, President and Director
  April 8, 2024
  Robby Chang
  (Principal Executive Officer)
  /s/ Simeon Salzman
  Chief Financial Officer
  April 8, 2024
  Simeon Salzman
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Brittany Kaiser
  Chairperson of the Board of Directors
  April 8, 2024
  Brittany Kaiser
  /s/ Heather Cox
  Director
  April 8, 2024
  Heather Cox
  /s/ Steve Gutterman
  Director
  April 8, 2024
  Steve Gutterman
  /s/ Jessica Billingsley
  Director
  April 8, 2024
  Jessica Billingsley
  II-4