Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 26

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 26
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 through the use of a management approach from Hut 8’s consolidated financial statements and accounting records and are presented on a stand -alonebasis as if the operations have been conducted independently from Hut 8. Historically, separate financial statements have not been prepared for ABTC and it has not operated as a standalone business from Hut 8. Following the effectiveness of the Contributions on March31, 2025, ABTC began operating as a standalone entity with its own accounting and financial records. For additional information on the basis of presentation of ABTC’s financial statements and results of operations, see “ ABTC Management’s Discussion and Analysis of Financial Condition and Results of Operations — Basis of Presentation.” xiv Cautionary Statement Concerning Forward-Looking Statements This proxy statement/prospectus contains forward -lookingstatements within the meaning of the Private Securities Litigation Reform Act of 1995 that involve substantial risks and uncertainties. All statements other than statements of historical facts contained in this proxy statement/prospectus, including statements regarding the Mergers, the other proposed transactions contemplated thereby and future financial condition, business strategy and plans and objectives of management for future operations, are forward -lookingstatements. In some cases, you can identify forward -lookingstatements by terminology such as “anticipate,” “believe,” “continue,” “could,” “design,” “estimate,” “expect,” “intend,” “may,” “plan,” “potentially,” “predict,” “seek,” “should,” “will” or the negative of these terms or other similar expressions. These forward -lookingstatements include, but are not limited to, statements concerning the following: •Gryphon’s ability to solicit a sufficient number of proxies to approve the Mergers and other matters related to the Closing; •expectations related to the terms and timing of the Closing, including whether the conditions to the Closing will be satisfied and whether the Closing will occur at all; •the occurrence of any event giving rise to the right of a party to terminate the Merger Agreement; •Gryphon’s continued listing on the Nasdaq until the Closing; •the expected benefits of and potential value created by the Mergers; •expectations related to the projected capitalization of the Combined Company following the Closing; •the plans, strategies and objectives of Gryphon’s and ABTC’s management with respect to the approval of the Mergers and the Closing; •Gryphon’s ability to control and correctly estimate its operating expenses and its expenses associated with the Mergers;