Company: BTBT
Filing Date: 2025-07-03
Form Type: S-8 POS
Source: 0001213900-25-061371
Chunk: 142

Company: Bit Digital, Inc
Filing Date: 2025-07-03
Form: S-8 POS
Chunk 142
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 Securities Act may be permitted to directors, officers and controlling persons of the Company, the SEC
has expressed its opinion that such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or
paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the shares being registered, the Company will, unless in the opinion
of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by us is against public policy as expressed in the Securities Act and we will be governed by the final adjudication
of such issue.

<div align='center'>EXEMPTION FROM REGISTRATION CLAIMED</div>

Exemption from registration
pursuant to Section 4(a)(2) of Securities Act is claimed for the issuance of Restricted Share units or shares awarded to officers and
directors of the Company under the Plan. See “Selling Securityholders.”

<div align='center'>MATERIAL CHANGES</div>

There have been no material
changes in the Company’s affairs since the end of the latest fiscal year that have been disclosed in a previously filed report.

<div align='center'>75

EXEMPTION FROM REGISTRATION CLAIMED</div>

Exemption from registration pursuant to
Section 4(a)(2) of Securities Act is claimed for the issuance of Restricted Share units or shares awarded to officers and directors
of the Company under the Plan. See “Selling Securityholders.”

<div align='center'>MATERIAL CHANGES</div>

There have been no material changes in the Company’s
affairs since the end of the latest fiscal year that have been disclosed in a previously filed report.

<div align='center'>LEGAL MATTERS</div>

The validity of the Ordinary Shares offered in
this Prospectus and certain other legal matters as to Cayman Islands law will be passed upon for us by Ogier (Cayman) LLP, our counsel
as to Cayman Islands law.

<div align='center'>EXPERTS</div>

Our consolidates financial statements for the
fiscal years ended December 31, 2024 and 2023 have been incorporated by reference in this Prospectus and in this Registration Statement
in reliance upon the report of Audit Alliance