Company: ABTC
Filing Date: 2025-08-29
Form Type: S-3/A
Source: 0001213900-25-082524
Chunk: 32

Company: American Bitcoin Corp.
Filing Date: 2025-08-29
Form: S-3/A
Chunk 32
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 applicable rules thereunder. |

| *** | Previously 
 filed.     |

<div align='center'>II-2</div>

Item 17. Undertakings

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 SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent            
 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 (i), (ii)
and (iii) of this section do not apply if the information required to be included in a post-effective amendment by those paragraphs is
contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in this registration statement, or is contained in a form of prospectus filed
pursuant to Rule 424(b) that is part of this registration statement.

| (2) | That, for the purpose of determining any liability under the                                                                             
 Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities 
 offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.          |

| (3