Company: BTBT
Filing Date: 2025-10-01
Form Type: 424B5
Source: 0001213900-25-094778
Chunk: 96

Company: Bit Digital, Inc
Filing Date: 2025-10-01
Form: 424B5
Chunk 96
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 note will be made by the paying agent (to the extent funded by us) to DTC’s nominee as the registered holder of the global note.

Neither we nor the trustee (or our or its agents) nor the paying agent will have any responsibility or liability for the payment of amounts to owners of beneficial interests in a global note, for any aspect of the records relating to or payments made on account of those interests by DTC, or for maintaining, supervising or reviewing any records of DTC relating to those interests.

Payments by participants and indirect participants in DTC to the owners of beneficial interests in a global note will be governed by standing instructions and customary industry practice and will be the responsibility of those participants or indirect participants and DTC.

Transfers between participants in DTC will be effected under DTC’s procedures and will be settled in same-day funds.

Certificated Notes

Notes in physical, certificated form will be issued and delivered to each person that DTC identifies as a beneficial owner of the related notes only if:

| ● | DTC                                                                                      
 notifies us at any time that it is unwilling or unable to continue as depositary for the 
 global notes and a successor depositary is not appointed within 90 days;                 |

| ● | DTC                                                                                            
 ceases to be registered as a clearing agency under the Exchange Act and a successor depositary 
 is not appointed within 90 days; or                                                            |

| ● | an                                                                                            
 event of default with respect to the notes has occurred and is continuing and such beneficial 
 owner requests that its notes be issued in physical, certificated form.                       |

<div align='center'>S-54

TAXATION</div>

The following discussion of material Cayman Islands and United States federal income tax consequences of an investment in our ordinary shares is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This discussion does not deal with all possible tax consequences relating to an investment in our ordinary shares, such as the tax consequences under state, local and other tax laws. To the extent that the discussion relates to matters of Cayman Islands tax law, it represents the opinion of Ogier (Cayman) LLP, our Cayman Islands legal counsel.

Certain Material Cayman Islands Tax Considerations

The Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains, or appreciation and there is no taxation in the nature of inheritance tax or estate duty. There are