Exhibit 16.1
April 26, 2024
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Gryphon Digital Mining, Inc. (formerly known as Akerna Corp.) under Item 4.01 of its Form 8-K dated April 26, 2024. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Gryphon Digital Mining, Inc. (formerly known as Akerna Corp.) contained therein.
Very truly yours,
/s/ Marcum LLP
Marcum LLP