Company: ABTC
Filing Date: 2025-08-29
Form Type: S-3/A
Source: 0001213900-25-082524
Chunk: 31

Company: American Bitcoin Corp.
Filing Date: 2025-08-29
Form: S-3/A
Chunk 31
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 current or former director or officer of the
Company under the circumstances contained therein.

Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to us, our directors, our officers, or persons who control us pursuant
to the foregoing provisions, we have been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed
in the Securities Act and is therefore unenforceable.

Item 16. List of Exhibits.

The following exhibits
to this registration statement are incorporated by reference herein.

| Exhibit No. 
 1.1*        
 2.1         
 3.1         |     | Description of Exhibits                                                                                                                                                                                                                                                              
 Form of Underwriting Agreement.                                                                                                                                                                                                                                                      
 Agreement and Plan of Merger, dated May 9, 2025, by and among Gryphon Digital Mining, Inc., American Bitcoin Corp., GDM Merger Sub I Inc. and GDM Merger Sub II LLC (incorporated by reference to Exhibit 2.1 of the registrant’s Current Report on Form 8-K filed on May 12, 2025). 
 Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 of the registrant’s Quarterly Report on Form 10-Q filed on November 14, 2022).                                                                                                           |
|:------------|:----|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.2         |     | First Certificate of Amendment to Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 of the registrant’s Quarterly Report on Form 10-Q filed on November 14, 2022).                                                                         |
| 3.3         |     | Certificate of Amendment for Name Change (incorporated by reference to Exhibit 3.1 to the registrant’s Current Report on Form 8-K filed on February 13, 2024).                                                                                                                       |
| 3.4         |     | Amended and Restated Bylaws (incorporated by reference to Exhibit 3.4 of the registrant’s Annual Report on Form 10-K filed on April 1, 2024).                                                                                                                                        |
| 3.5***      |     | Form                                                                                                                                                                                                                                                                                 
 of Amended and Restated Certificate of Incorporation.                                                                                                                                                                                                                                |
| 3.6***      |     | Form                                                                                                                                                                                                                                                                                 
 of Amended and Restated Bylaws.