---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-036685"
form_type: "8-K"
ticker: "ABTC"
cik: "0001755953"
company_name: "American Bitcoin Corp."
filed_at: "2024-04-26T23:59:59+00:00"
generated_at: "2026-06-03T06:36:02.518712+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Gryphon Digital Mining dismisses auditor Marcum, engages RBSM

## Summary
- Marcum LLP dismissed as independent auditor on April 26, 2024; no disagreements with prior reports.
- Marcum's 2023 and 2022 audit reports included a going-concern explanatory paragraph.
- Material weaknesses in internal control over financial reporting identified in prior years.
- RBSM LLP engaged as new auditor for fiscal 2024; previously served as auditor of Ivy Crypto pre-merger.
- Change approved by Audit Committee and Board; RBSM not consulted on any accounting issues prior to engagement.

## SEC filing metadata
- accession: 0001213900-24-036685
- form_type: 8-K
- ticker: ABTC
- cik: 0001755953
- company_name: American Bitcoin Corp.
- filed_at: 2024-04-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/0001213900-24-036685-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/ea0204727-8k_gryphon.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-036685
- JSON: https://secwatch.observer/filing/0001213900-24-036685.json
- Plain text: https://secwatch.observer/filing/0001213900-24-036685.txt

## Key facts
- Auditor Changes
  American Bitcoin Corp. engaged RBSM LLP as its auditor.
  - Action: engagement
  - Auditor: RBSM LLP
  source text: On April 26, 2024, as recommended and approved by the Committee and the Board, the Company engaged RBSM LLP ("RBSM") as the Company's independent public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/0001213900-24-036685-index.htm
- Auditor Changes
  American Bitcoin Corp. dismissed Marcum LLP as its auditor.
  - Action: dismissal
  - Auditor: Marcum LLP
  source text: On April 26, 2024 (the "Dismissal Date"), the Company dismissed Marcum LLP ("Marcum") as the independent registered public accounting firm for the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1755953/000121390024036685/0001213900-24-036685-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.