Company: ABTC
Filing Date: 2025-08-29
Form Type: S-3/A
Source: 0001213900-25-082524
Chunk: 28

Company: American Bitcoin Corp.
Filing Date: 2025-08-29
Form: S-3/A
Chunk 28
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 may sell securities covered by and pursuant to this
prospectus and any accompanying prospectus supplement. If so, the third party may use securities borrowed from us or others to settle
such sales and may use securities received from us to close out any related short positions. We may also loan or pledge securities covered
by this prospectus and any accompanying prospectus supplement to third parties, who may sell the loaned securities or, in an event of
default in the case of a pledge, sell the pledged securities pursuant to this prospectus and any accompanying prospectus supplement.

We will identify the specific
plan of distribution, including any underwriters, dealers, agents or direct purchasers and their compensation in a prospectus supplement.

<div align='center'>17

Legal
Matters</div>

Unless otherwise indicated
in any accompanying prospectus supplement, Ellenoff Grossman & Schole LLP will provide opinions regarding the authorization and validity
of the securities. Ellenoff Grossman & Schole LLP may also provide opinions regarding certain other matters. Any underwriters will
be advised about legal matters by their own counsel, which will be named in an accompanying prospectus supplement.

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

Our consolidated financial
statements as of December 31, 2024, and for the year ended December 31, 2024, appearing in the Annual Report have been audited
by RBSM LLP, independent registered public accounting firm, as set forth in their report thereon included therein, and incorporated herein
by reference. Such financial statements are, and audited financial statements to be included in subsequently filed documents will be,
incorporated herein in reliance upon the report of RBSM LLP pertaining to such financial statements (to the extent covered by consents
filed with the SEC) given on the authority of such firm as experts in accounting and auditing.

The consolidated financial
statements of American Bitcoin Corp. as of December 31, 2024 and 2023, and for the years ended December 31, 2024, 2023 and 2022,
have been audited by LJ Soldinger Associates, LLC, independent registered public accounting firm, as set forth in their report thereon
included therein, and incorporated herein by reference. Such financial statements are, and audited financial statements to be included
in subsequently filed documents will be, incorporated herein in reliance upon the report of LJ Soldinger Associates, LLC pertaining to
such financial statements (to the extent covered by consents filed with the