Company: ABTS
Filing Date: 2025-05-30
Form Type: F-3/A
Source: 0001641172-25-013026
Chunk: 72

Company: Abits Group Inc
Filing Date: 2025-05-30
Form: F-3/A
Chunk 72
---
 been advised by Campbells, our counsel as to British Virgin Islands law, that the United States and the British Virgin Islands do not have a treaty providing for reciprocal recognition and enforcement of judgments of courts of the United States in commercial matters. In the case of a final and conclusive judgment obtained in a court of a foreign country (with which no reciprocal arrangements exist or extend), such as the United States, for either a liquidated sum (not in respect of penalties or taxes or a fine or similar fiscal or revenue obligations), or in certain circumstances, for in personam non-money relief, such judgment will be recognized and enforced in the British Virgin Islands courts without any re-examination of the merits at common law, by an action commenced on the foreign judgment in the British Virgin Islands courts. The courts would enforce the relevant judgment, provided that:

| - | the                                                                                                                                   
 judgment had not been wholly satisfied;                                                                                               |
| - | United                                                                                                                                
 States court had jurisdiction in the matter and the Company either submitted to the jurisdiction of the foreign court or was resident 
 or carrying on business within such jurisdiction and was duly served with process;                                                    |
| - | in                                                                                                                                    
 obtaining judgment there was no fraud on the part of the person in whose favor judgment was given or on the part of a court;          |
| - | recognition                                                                                                                           
 or enforcement of the judgment in the British Virgin Islands would not be contrary to public policy or for some other similar reason  
 the judgment could not have been entertained by the British Virgin Islands courts; and                                                |
| - | the                                                                                                                                   
 proceedings pursuant to which judgment was obtained were not contrary to natural justice.                                             |

| 42 |

<div align='center'>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</div>

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

<div align='center'>INFORMATION INCORPORATED BY REFERENCE</div>

The SEC allows us to “incorporate by reference” into this prospectus the information we file with them. The information we incorporate by reference into this prospectus is an important part of this prospectus. Any statement in a document we have filed with the SEC prior to the date of this prospectus and which is incorporated