Company: ABTC
Filing Date: 2025-07-22
Form Type: S-4/A
Source: 0001213900-25-066299
Chunk: 15

Company: American Bitcoin Corp.
Filing Date: 2025-07-22
Form: S-4/A
Chunk 15
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 the Assignment and Amending Agreement, dated effective May29, 2025, by and among Gryphon, the Captus Purchaser, 2703444 Alberta Ltd., a Canadian corporation existing under the laws of the Province of Alberta (the “ Captus Assignee”), and the Vendors. “ Assignment Side Agreement” means the Assignment Side Agreement, dated effective May29, 2025, by and among Gryphon, the Captus Purchaser, the Captus Assignee, Harold Anderson, Paul Connolly, Mark Taylor and Steve Giacomin. “ ASU” means an Accounting Standards Update issued by FASB. “ ASU 2023 -08” means ASU 2023 -08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350 -60): Accounting for and Disclosure of Crypto Assets. “ ATM” means the at -the-marketoffering by Gryphon pursuant to the ATM Agreement. “ ATM Agreement” means the At Market Issuance Sales Agreement, dated April 19, 2024, by and among Gryphon and Ladenburg Thalmann & Co. Inc., Kingswood Investments, a division of Kingswood Capital Partners, LLC, PI Financial (US) Corp. and ATB Capital Markets USA Inc. “ B. Riley Securities” means B. Riley Securities, Inc. “ Billingsley Agreement” means the Employment Agreement, dated June 17, 2019, by and between Akerna and Jessica Billingsley. “ Bitcoin miner” means Bitcoin mining computer. “ BitGo Prime” means BitGo Prime LLC. “ BitGo Trust” means BitGo Trust Company Inc. “ Bitmain” means Bitmain Technologies Limited. “ Blockfusion” means Blockfusion USA, Inc. “ Blockfusion Agreement” means the Co -LocationMining Services Agreement, dated December 1, 2024, between Gryphon and Blockfusion. “ Blockfusion MSA” means Master Services Agreement, dated December1, 2024, by and between Gryphon and Blockfusion. vi “ BSA” means the U.S. Bank Secrecy Act. “ Bylaws” means the bylaws of Gryphon, as amended and restated. “ CAP” means compensation actually paid. “ Capitalization Adjustment” means the number of outstanding shares is changed or the value of the shares is otherwise affected by a stock dividend, extraordinary dividend or distribution (whether in cash, shares or other property, other than a regular cash dividend) recapitalization, stock