Company: BTBT
Filing Date: 2025-07-03
Form Type: S-8 POS
Source: 0001213900-25-061371
Chunk: 148

Company: Bit Digital, Inc
Filing Date: 2025-07-03
Form: S-8 POS
Chunk 148
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 4.4         |     | Form of Restricted Share Unit                                                         |
| 5.1         |     | Opinion of Ogier (Cayman) LLP                                                         |
| 23.1        |     | Consent of Ogier (Cayman) LLP (contained in the opinion at Exhibit 5.1)               |
| 23.2        |     | Consent of Audit Alliance LLP                                                         |
| 24.1        |     | Power of attorney of officers and directors of the Registrant (included in page II-6) |
| 107         |     | Filing Fee Table*                                                                     |

*Previously filed.

(1) Incorporated by reference to the Registrant’s Schedule 14A Proxy Statement filed with the SEC on April 10, 2025.

<div align='center'>II-3</div>

Item 9. Undertakings

(a) The undersigned registrant
hereby undertakes:

(1) To file, during any period in which
offers or sales are being made, a post-effective amendment to this registration statement:

| (i) | To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933; |

| (ii) | To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement; |

| (iii) | To include any 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 paragraphs
(a)1(i) and (a)(1)(ii) of above 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 periodic reports