Company: ABTS
Filing Date: 2025-12-02
Form Type: F-3/A
Source: 0001493152-25-025631
Chunk: 86

Company: Abits Group Inc
Filing Date: 2025-12-02
Form: F-3/A
Chunk 86
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. The unit agreement under which a unit is issued may provide that the securities included in the unit may not be held or transferred separately, at any time or at any time before a specified date or occurrence.

The applicable prospectus supplement may describe:

| ● | the                                                                                                                                 
 designation and terms of the units and of the securities comprising the units, including whether and under what circumstances those 
 securities may be held or transferred separately;                                                                                   |

| ● | any                                                                                                                                
 provisions for the issuance, payment, settlement, transfer or exchange of the units or of the securities comprising the units; and |

| ● | whether                                                      
 the units will be issued in fully registered or global form. |

The applicable prospectus supplement will describe the terms of any units. The preceding description and any description of units in the applicable prospectus supplement does not purport to be complete and is subject to and is qualified in its entirety by reference to the unit agreement and, if applicable, collateral arrangements and depository arrangements relating to such units.

| 42 |

<div align='center'>PLAN OF DISTRIBUTION</div>

We may sell the securities through underwriters or dealers, through agents, directly to one or more purchasers, through a rights offering, or otherwise. We will describe the terms of the offering of the securities in a prospectus supplement, information incorporated by reference or free writing prospectus, including:

| ● | the                                                                              
 name or names of any underwriters, if any;                                       |
| ● | the                                                                              
 purchase price of the securities and the proceeds we will receive from the sale; |
| ● | any                                                                              
 underwriting discounts and other items constituting underwriters’ compensation;  |
| ● | any                                                                              
 initial public offering price;                                                   |
| ● | any                                                                              
 discounts or concessions allowed or reallowed or paid to dealers; and            |
| ● | any                                                                              
 securities exchange or market on which the securities may be listed.             |

Only underwriters we name in the prospectus supplement, information incorporated by reference or free writing prospectus are underwriters of the securities offered thereby. The distribution of securities may be effected, from time to time, in one or more transactions, including:

| ● | block                                                                                                                                     
 transactions (which may involve crosses) and transactions on the Nasdaq Capital Market or any other organized market where the securities 
 may be traded;                                                                                                                            |
| ● | purchases                                                                                                                                 
 by a broker-dealer as principal and resale by the broker-dealer for its own account pursuant to a prospectus supplement;