Company: ABTS
Filing Date: 2025-09-11
Form Type: F-3/A
Source: 0001641172-25-027133
Chunk: 92

Company: Abits Group Inc
Filing Date: 2025-09-11
Form: F-3/A
Chunk 92
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 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:

| A. | Paragraphs                                                                                                                          
 (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8, and the information required    
 to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission  
 by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference 
 in the registration statement; and                                                                                                  |

| II-1 |

| B. | Paragraphs                                                                                                                               
 (a)(1)(i), (a)(1)(ii) and (a)(1)(iii) of this section do not apply if the registration statement is on Form S-3 or Form F-3 and the      
 information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished    
 to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated 
 by reference in the registration statement, or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of        
 the registration statement.                                                                                                              |

| (2) | That,                                                                                                                                 
 for the purpose of determining any liability under the Securities Act of 1933, 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.                                                                                                      |

| (4) | To                                                                                                                                          
 file a post-effective amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F        
 at the start of any delayed offering or throughout a continuous offering. Financial statements and information otherwise required           
 by Section 10(a)(3) of the Act need not be furnished, provided that the registrant includes in the prospectus, by means of a post-effective 
 amendment, financial statements required pursuant to this paragraph (a)(4) and other information necessary