Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 296

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 296
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 provided by Gryphon’s independent auditors or other registered public accounting firms. •At least annually, to evaluate the qualifications, performance and independence of the Company’s independent auditors, including an evaluation of the lead audit partner; and to assure the regular rotation of the lead audit partner at the Company’s independent auditors and consider regular rotation of the accounting firm serving as the Company’s independent auditors. •To review and discuss with the Company’s independent auditors and management the Company’s quarterly financial statements and the disclosure under “ Gryphon Management’s Discussion and Analysis of Financial Condition and Results of Operations” to be included in the Company’s Quarterly Report on Form 10 -Qbefore such Form 10 -Qis filed; and to review and discuss the Form 10 -Qfor filing with the SEC. •To review, approve and oversee any transaction between the Company and any related person (as defined in Item 404 of Regulation S -Kpromulgated by the SEC) and any other potential conflict of interest situations on an ongoing basis, in accordance with Company policies and procedures and to develop policies and procedures for the Committee’s approval of related party transactions. •To review with management and the Company’s independent auditors: (i) any major issues regarding accounting principles and financial statement presentation, including any significant changes in the Company’s selection or application of accounting principles; (ii) any significant financial reporting issues and judgments made in connection with the preparation of the Company’s financial statements, including the effects of alternative U.S. GAAP methods; and (iii) the effect of regulatory and accounting initiatives and off -balancesheet structures on the Company’s financial statements. •To assist and advise the Gryphon Board and the Compensation Committee thereof in enforcing the Company’s executive compensation clawback policy and related laws, rules and regulations. 164 Compensation Committee Gryphon has established a compensation committee of the Gryphon Board. The members of Gryphon’s compensation committee are Ms. Billingsley, Ms. Cox and Ms. Kaiser. Ms. Billingsley serves as chair of the compensation committee. Gryphon has adopted a compensation committee charter, which details the principal responsibilities of the compensation committee, including: •To review and approve the Company’s compensation programs and arrangements applicable to its executive officers, including, without limitation, salary, incentive compensation, equity compensation and perquisite programs and amounts to be awarded or paid to individual officers under those programs and arrangements or make recommendations to the Gryphon Board regarding approval of the same. •To determine the objectives of the Company’s